BBR Prestressed Tanks, Inc. v. United States

Foed, Judge:

This case is before us on an application for review of the decision by a single judge set forth in BBR Prestressed Tanks, Inc., Frank P. Dow, Inc., of L.A. v. United States, 60 Cust. Ct. 885, R.D. 11536 (1968). The merchandise involved is described on the invoice as “1 complete Tank Prestressing Machine BBRV, Type BW 2000/1961,” and was exported by the manufacturer, Proceq S.A. of Zurich, Switzerland. It was appraised on the basis of export value as defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956. Said export value was set at the…