Sanford Steel Pipe Products Co. v. United States

Maletz, Judge:

This action concerns the correct dutiable value of certain unfinished welding fittings that were exported from West *156Germany in April 1967 by tbe manufacturer, H. Siekmann & Co., Bunde (Westf), West Germany, and entered by tbe plaintiff-importer at tbe port of Cbicago in June 1967.

Tbe merchandise was appraised by the government on tbe basis of export value as defined in section 402(b) of tbe Tariff Act of 1930, as amended (19 U.S.C. § 1401a (b)). In making tbe appraisement, tbe government rejected tbe invoice prices as representing export value and adopted higher values.…