Hub Floral Mfg. Co. v. United States

DoNXON, Judge:

The issue here is whether Decorator Supply Co., Ltd., was the bona fide buying agent of plaintiff in the purchase of the merchandise at bar, certain plastic artificial flowers from Hong Kong imported at Boston on June 30, 1964.

Appraisement was on the basis of export value, under section 402 (b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956. It was stipulated in court that these plastic artificial flowers are not among the articles enumerated in the Final List of the Secretary of the Treasury (T.D. 54521), issued pursuant to the Customs…