Kaysons International, Ltd. v. United States

Watson, Judge:

This appeal for reappraisement places in issue the valuation of certain six-transistor radios which, together with batteries, gift boxes and spare parts, were exported from Taiwan in November 1965. The importation was appraised on the basis of constructed value as defined in section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956. The official papers show that the radios were appraised at $2.45 per set together with a prorated share of the invoice charges for packing, inland freight, insurance, customs clearance and warehouse. The…