Yamaha International Industries U.S.A. v. United States

Wilson, Judge:

This appeal involves the question of the correct dutiable value of certain motorcycles, manufactured in Japan. It is conceded by both parties that the proper basis for appraisal is “Constructed Value,” as defined in section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165. The involved motorcycles are described as Model YD-2, 250 cc and Model YD-2, 250 cc, exported from Japan about May 21, 1960. The importer entered the motorcycles at invoice values of $209.45 and *340$232 each, respectively, and the machines were appraised at…