H. M. Young Associates, Inc. v. United States

Rao, Chief Judge:

When these appeals for reappraisement were originally before me, a decision and judgment were entered sustaining the appraised value. H. M. Young Associates, Inc. v. United States, 60 Cust. Ct. 842, R.D. 11517 (1968). Subsequently a motion for rehearing was granted and additional evidence was presented.

The merchandise consists of elastic waistband material exported from West Germany in May and June 1965 .and invoiced and entered at 62 cents per yard, f .o.b. port of exportation. It was appraised on the basis of constructed value, as that value is defined in section 402(d) of…