Exbrook, Inc. v. United States

Watson, Judge:

This appeal for reappraisement places in issue the dutiable value of certain cotton shirts imported from Japan. They were appraised on the basis of constructed value as defined in section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, at the “invoiced unit value[s], plus items marked X, plus 37% pkd.” Plaintiff claims the basis of valuation should be *225export value as set out in section 402(b) of said act, as amended, in tbe amount of $16.41 per dozen or, in the alternative, constructed value in the same amount.

The relevant statutory…