F. C. Gerlach & Sons, Inc. v. United States

Landis, Judge:

The merchandise of these reappraisement appeals, consolidated for trial, consists of chinaware, earthenware, and jasper-ware produced by the well-known English, firm Josiah Wedgwood & Sons, Limited. Two export shipments, each under appeal, are involved. The official papers are in evidence. They identify a variety of Wedgwood item merchandise exported from England in August 1962. The constructed value of the various items under section 402(d) of the *734Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 70 Stat. 943, T.D. 54165, is what is in issue.

Plaintiff…