American Greiner Electronic, Inc. v. United States

Landis, Judge:

These actions, consolidated for trial,1 involve the valuation of variously described watch timers and parts exported from Switzerland in the years 1958, 1959, 1961 and 1962. The mer*93chandise was manufactured and exported by Greiner Electronic, Ltd., of Langenthal, Switzerland. It was imported into the United States by the American Greiner Electronic, Inc., Stamford, Connecticut.

Pursuant to section 402 of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956,2 the merchandise was appraised at various unit values on the basis of constructed value.3 The…