Rosen Enterprises, Inc. v. United States

RichabdsoN, Judge:

The merchandise in this case consists of cigarette lighters described on the invoices as article number HD-600, cigarette gas lighter, with additional words of description. The merchandise was exported from Japan on February 11, March 24, and April 30, 1971, entered at the port of Los Angeles-Long Beach, California, and appraised on the basis of export value as defined in 19 U.S.C.A., section 1401a(b) (section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956) at $3.38 per dozen, net packed.

The parties agree that export value as defined in…