Jack Bryan, Inc. v. United States

Ford, Judge:

This action contests the basis of appraisement and appraised value of certain beaded parts of women’s wearing apparel invoiced as style Nos. 750, 1024, 8042X, 8062, 8065, 8067, 8081, 9003 and 9502. Appraisement was made on the basis of constructed value as defined in section 402(d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165. The value found by customs for the merchandise was the invoice unit values, plus 64.89 percent, net packed.

It is the position of plaintiff that the merchandise is subject to appraisement on the basis of export value…