Graves v. United States

Wilson, Senior Judge:

This appeal for reappraisement concerns the value of one used, reassembled American Douglas C-47 airplane, bearing serial No. 26366 and United States registration No. N-75391. In determining the proper appraised value of the merchandise for tariff purposes the amount allowable for American component parts and fuselage used in reconstructing said machine must be determined. The airplane was exported on or about September 16,1955, from Costa Eica, and entered at Brownsville, Tex., on September 26,1955. Plaintiff is a customs broker who made entry for the account of Margaret…