Kay Pee Import Export Co. v. United States

RiohaedsoN, Judge:

These consolidated reappraisement appeals involve the question of the proper dutiable value of merchandise on the final list of the Secretary of the Treasury in T.D. 54521, and consisting of nonpareil candy in plastic containers, imported at New York from West Germany and appraised on the basis of cost of production, as defined in 19 U.S.C.A., section 1402(f) (section 402a(f), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956), at deutsche mark 1.739 per box of varying number of pieces, net packed. The plaintiff-importer contends that the proper…