Manhattan Novelty Corp. v. United States

Ford, Judge:

The merchandise which is the subject of the above appeal for reappraisement consists of certain “Marvel” and “Mantone” transistor radios, manufactured and exported from J apan. The merchandise was appraised on the basis of export value, as said value is defined in section 402(b) of the Tariff Act of 1980, as amended 'by the Customs 'Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165. The radios were entered at the ex-factory unit prices appearing on the invoice and were appraised at the for se unit prices.

The correct statutory basis of valuation is not in issue, since both…