Meadows Wye & Co. v. United States

WatsoN, Judge:

This appeal for reappraisement involves importations of certain cosmetic preparations, exported from France on or about November 2,1961 and entered by the plaintiff (customs broker) at the port of New York. The ultimate consignee of the merchandise was Jean d’Albret Division of Warner-Lambert Pharmaceutical Corporation, 681 Fifth Avenue, New York City.

The involved merchandise is not enumerated in the “Final List” T.D. 54521. It was appraised upon the basis of “Constructed Value”, as defined in section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act…