United States v. Fashion Ribbon Co.

Landis, Judge:

This case is before us on application for review of the decision and judgment in Fashion Ribbon Co., Inc. v. United States, 58 Cust. Ct. 737, R.D. 11314, reappraising ribbon novelties imported from Haiti in May 1963. The novelties, in the shape of bows or other ornamental motifs, are used principally to decorate women’s undergarments.

On trial below, the parties conceded that, as appraised and claimed, the proper basis for valuation of the ribbon novelties was constructed value, section 402(d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 70 Stat.…