Shalom Baby Wear, Inc. v. United States

Ford, Judge:

These appeals for reappraisement were consolidated for the purpose of trial and involve importations of boys’ shirts exported from Japan between August 18,1961 and June 22,1963, 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, 91 Treas. Dec. 295, T.D. 54165, and does not appear on the Final List published pursuant to said Customs Simplification Act. The appraisement modified the value declared by the importer in three ways. As *858…