Luckytex, Ltd. v. United States

Rao, Chief Judge:

The merchandise involved in this appeal for reappraisement consists of men’s and boys’ cotton sateen and corduroy pants, manufactured and shipped by the Asia Industrial Development Co., Ltd., of Hong Kong. It was appraised at the invoice unit values, net, packed, which, it is alleged by plaintiff, improperly included charges for ocean freight and insurance, as invoiced.

The parties are agreed that the appraisement was based upon the alleged price of such merchandise to all purchasers within the intendment of section 402 (b) of the Tariff Act of 1930, as amended by the Customs…