Andy Mohan, Inc. v. United States

Landis, Judge:

The focus of this dispute is the amount of constructed value, 19 U.S.C., section 1401a(d), proper for eight suits, four pair of slacks, and one shirt exported from Tokyo, Japan, on January 19, 1965, via Japan Airlines, arriving on the same day at Honolulu, Hawaii. The official papers are in evidence.

Customs entry at Honolulu was based on an invoice from Andy Mohan, Ladies’ & Gents’ Tailor, Kowloon, Hong Kong, to Andy *602Mohan, Inc., Honolulu, Hawaii, dated January 16, 1965. That invoice, inter alia, identifies the individual items by order number, material, description, and states…