W. J. Byrnes & Co. of N.Y., Inc. v. United States

Watson, Judge:

These consolidated appeals for reappraisement involve certain cigarette lighters exported from Japan. The merchandise was appraised under section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165. There is no dispute as to the basis of valuation. (R. 2.)

The cigarette lighters in question were entered at certain ex-factory prices alleged on the commercial invoices. They were appraised at an amount equal to the invoiced ex-factory prices, net, packed, plus “charges” for inland freight, shipping, insurance, and storage. Additionally,…