Minkap of California, Inc. v. United States

Richardson, Judge:

The merchandise of these appeals consists of ladies’ sweaters, exported from Japan during the period between June and December 1957 and entered at Los Angeles, Calif. The sweaters were advanced in value upon appraisement .under the cost of production basis of valuation contained in 19 U.S.C.A., section 1402(f) (section 402(f), Tariff Act of 1930). It is claimed by the plaintiff that the sweaters should be appraised, as entered, under the export value basis of valuation, as defined in 19 U.S.C.A., section 1402(d) (section 402(d), Tariff Act of 1930).

The pertinent tariff…