Hong Kong Fashions, Ltd. v. United States

Newman, Judge:

This appeal for reappraisement is here pursuant to an order granting defendant’s motion for rehearing. In my prior decision (64 Cust. Ct. 651, R.D. 11696 (1970)), the appraisement was found to be void. A second hearing was held at which both parties presented evidence. In light of the additional evidence, the appraised values are affirmed.

*489The subject merchandise is comprised of sixteen pieces of custom-made men’s wool wearing apparel (viz., 10 suits, 1 jacket and 5 pants) exported from Hong Kong on September 16, 1966 and entered at the port of New York. The Government maintains…