C. H. Powell Co. v. United States

Ford, Judge:

This case is before us on an application for review of the decision and judgment in C. H. Powell Co., Inc. v. United States, 67 Cust. Ct. 493, R.D. 11752 (1971), wherein the trial court affirmed the appraised values of certain key chains designated as article Nos. 70 and 80.1 The merchandise does not appear on the Final List, T.D. 54521, and the parties agree that export value, section 402(b), Tariff Act of 1930, as amended, is the proper basis of appraisement. The key chains, article Nos. 70 and 80, were invoiced and entered at $1.70 per gross, net packed, and $1.63 per gross,…