H. M. Young Associates, Inc. v. United States

Rao, Chief Judge:

The three appeals for reappraisement listed above, which have been consolidated for purposes of trial, relate to several importations of elastic waistband material exported from West Germany during May and June 1965. This merchandise was invoiced and entered at 62 cents per yard, f.o.b. port of exportation. Appraisement was made upon the basis of constructed value as that value is defined in section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, at 98 cents per yard, net, packed.

It is the contention of plaintiff that the proper basis…