Sharwell Bros. Shoe Co.. v. United States

Beckworth, . Judge:

The merchandise; involved in this appeal for reappraisement consists of men’s insulated'; boots and children’s black side zipper boots,, imported from Japan and entered at the port of New York on November 6,1962.

It was appraised on-the basis of export value, as. that value is defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, at the invoiced units of value, less items marked “X” (ocean freight and insurance premium). Plaintiffs do not contest the basis of value but claim that the correct values are:

Item Price per pair

Me…