Coats & Clark, Inc. v. United States

WatsoN, Judge:

Tbe merchandise involved in this case consists of a “Dynacast Model A-2 High Speed Automatic Die Casting Machine” and certain optional parts manufactured in Canada. The principal issue is whether the constructed value of the imported machine is $18,882.00 as found by the appraising official or $12,300.00 as claimed by plaintiff. Other values in dispute are those for a limit switch which was appraised at $115.00 and claimed at $16.58, die casting machine parts appraised at $36.00 and claimed at $5.20, and valves appraised at $101.00 and claimed at $33.75.

Constructed value is…