Silvine Importers, Inc. v. United States

Donlon, Judge:

The foregoing protest is before me on remand (Silvine Importers, Inc. v. United States, 57 Cust. Ct. 362, C.D. 2821) to determine the value of certain brewmasters and detachable electric cords with plugs.

The merchandise was appraised on the basis of export value, and there is no controversy as to the correctness of the basis on which the merchandise was valued. Nor is there any controversy as to the aggregate value of the merchandise. Controversy is solely as to the division of such value between certain brewmasters and their detachable cords.

Counsel for the parties have…