Spanexico, Inc. v. United States

Rich, Judge.

This appeal is from the judgment of the United States Customs Court, 75 Cust. Ct. 123, C.D. 4616, 405 F. Supp. 1078 (1975), sustaining the Government’s appraisement of certain “furniture and parts of non or wood and other household and illuminating articles.” The merchandise was manufactured by Gavaldon, S.A. (herein “Gavaldon”) of Tijuana, Mexico, and was imported during the period April through November 1970. Appraisement was made on the basis of export value. We affirm.

Statutory ProvisioNS

The pertinent statutory provisions are found in section 402 of the Tariff Act of 1930, as…