Converse Rubber Co. v. United States

Ford, Judge:

The case at bar is an application for review of the decision and judgment of the trial court which was reported in Converse Rubber Company v. United States (Mitsubishi International Corp., Party-in-Interest), 64 Cust. Ct. 779, R.D. 11716 (1970),1 and *653which covers an appeal for reappraisement filed hy an American manufacturer. The merchandise consists of rubber soled shoes with canvas uppers which were appraised on the basis of American selling price of a like or similar shoe pursuant to the provisions of section 402a (g) of the Tariff Act of 1930, as amended by the Customs…