Rattancraft of Calif. v. United States

WatsoN, Judge:

These three appeals for reappraisement, consolidated for the purpose of trial, place in issue the appraised value of certain bamboo fencing, poles and screens exported from Taiwan during the period from December 4, 1964 to April 9, 1966. The merchandise was purchased by plaintiffs with the assistance of Kwong Hop & Co., Ltd., a firm designated on the invoices as its buying agent. The merchandise was appraised on the basis of export value as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956. The appraisement was expressed as…