Majestic Electronics, Inc. v. United States

Re, Chief Judge;

In this case, consisting of 27 appeals for reappraisement, the question presented pertains to the correct dutiable value of certain wigs and other products of human hair imported from Italy between 1964 and 1967. The merchandise was manufactured by Ital-wig S.A.S. of Rome, Italy (Italwig), and was purchased by the plaintiff, Majestic Electronics, Inc. (Majestic), which later changed its name to Brentwood Industries.

Based on the price of “such or similar” merchandise, it was appraised on the basis of export value as defined in section 402(b) of the Tariff Act of 1930, as…