Tami Sportswear, Inc. v. United States

Wilson, Judge:

The imported merchandise consists of varied hand-knit ladies’ sweaters manufactured by “Sylso S.p.A.” of Italy which were exported from Zurich, Switzerland via Trans World Airlines on November 22, 1963. Entry was made at San Francisco, California on November 27,1963.

It is not disputed that the correct basis for determining the value of the imported merchandise is export value as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165, and that the merchandise does not appear on the Final List, 93…