Dushoff Distributing Corp. v. United States

Maletz, Judge:

This is an appeal for reappraisement which presents the question as to the proper dutiable value of various types of ceramic wall tiles and trimmers ¡that were exported from Japan in *688July 1963 by the manufacturer, Kamiyama Ceramic Works of Tajimi, Japan, and imported at Philadelphia, Pennsylvania, by plaintiff.1 The articles were entered at the invoice prices, f.o.b. Nagoya. The government appraisement was made, however, at higher prices. There is no dispute that the proper basis of appraisement of the articles in question is export value, as defined in section 402(b) of the…