Reliance International Corp. v. United States

Rao, Chief Judge:

The merchandise involved in this appeal for reappraisement consists of boys’ cotton knitted shirts imported from Hong Kong and entered at the port of New York. They were entered at the unit invoice price of 90 cents per dozen plus packing, and were appraised at $1.06 per dozen, net packed.

It was stipulated at the trial that the merchandise does not appear on the Final List promulgated by the Secretary of the Treasury, 93 Treas. Dec. 14, T.D. 54521, and that export value, as that value) is defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs…