Equipment Importers, Inc. v. United States

Watson, Judge:

These two appeals for reappraisement, consolidated for the purposes of trial, place in issue the appraised value of certain merchandise described as “ ‘Elephant’ Brand Chain Hoists.” The importations were appraised on the basis of foreign value, pursuant to section 402a (c) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1938. This followed a finding by the appraising official that the importations were specified on the Final List published by the Secretary of the Treasury, T.D. 54521, as “machines, lifting and pulling (similar to chain hoists), not…