Tapetes Luxor, S.A. v. United States

Wilson, Judge:

The merchandise involved in these oases, consolidated at the trial, consists of wool hooked rugs, manufactured in Mexico and exported to the United States through the port of Laredo, Tex. The dates of exportation range from July 26, 1956, through February 27, 1959.

The merchandise exported prior to February 27, 1958, was appraised on the basis of cost of production, as that value is defined in section 402(f) of the Tariff Act of 1980, and the merchandise exported after that date was appraised on the basis of export value, as that value is defined in section 402(b) of the Tariff…