Majestic Electronics, Inc. v. United States

Wilson, Judge:

The above reappraisement appeal covers 10 entries. The imported merchandise was manufactured by Brentwood Wig-Manufactory, Ltd. (hereinafter called Brentwood Wig) of Kowloon, Ilong Kong. Between June 9, 1964 and July 11, 1964, both dates inclusive, the involved goods were exported to Los Angeles where they were entered between June 10,1964 and July 13,1964.

The merchandise under consideration was appraised on the basis of constructed value which is defined in section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D.…