Louis Goldey Co. v. United States

WilsoN, Judge:

This appeal for reappraisement is from a finding of value made by the appraiser with respect to certain marble, exported from Italy on or about November 26, 1960, and entered at the port of New York.

The merchandise was appraised on the basis of export value, as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956.

Section 402 (b) of the Tariff Act of 1930, as amended, sufra, reads as follows:

Export Value. — For the purposes of this section, the export value of imported merchandise shall be the price, at the time of exportation…