Greb Industries, Ltd. v. United States

Maletz, Judge:

This reappraisement case involves ice skating outfits that were exported in January 1967 by the manufacturer, Greb Industries, Ltd. (Greb), Kitchener, Ontario, to its wholly owned *609subsidiary Bauer Canadian Skate, Inc. (Bauer), North Tonawanda, New York.1 The merchandise was entered at Niagara Falls, New York, and was appraised by the district director of customs at Buffalo 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 (19U.S.C.§ 1401a(d)).2

Plaintiff claims that the proper basis of…