International Knitting Machines Corp. v. United States

Ford, Judge:

The merchandise which is the subject of these consolidated appeals for reappraisement consists of two machines described on the invoices as Flat V-Bed Knitting Machines, one a model HLJ and the other a model DL. They were exported from Spain on November 24, 1966, and January 80, 1967, and were appraised on the basis of cost of production as defined in section 402a (f), Tariff Act of 1930, as amended by the Customs Simplification Act of 1966. Plaintiffs claim that the proper basis of appraisement is foreign value as defined in section 402a (c) of said act, as amended. The parties…