J. E. Bernard & Co. v. United States

Ford, Judge:

Plaintiff by this action is contesting the proper dutiable values of various parts of the temperature control systems 1 used in the cabins of DC-9 aircraft manufactured by Douglas Aircraft Co. The imported merchandise was manufactured in Canada by Garrett Manufacturing Ltd., the subcontractor for these parts, shipped to the United States and entered at the Port of Chicago, Ill., by J. E. Bernard & Co., Inc., a customhouse broker, for Douglas Aircraft Co.

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…