Bell Importing Co. v. United States

Nichols, Judge:

The merchandise involved in these appeals for reappraisement, consolidated for trial, consists of various articles of clothing imported from Hong Kong and entered at Gulfport, Miss., during 1954 through 1958. Most of the articles were imported in quantities of one. Each was entered at the invoice value and was appraised at a higher value. It was agreed, at the trial, that the proper basis of appraisement for the merchandise covered by the entries made before February 27,1958, was cost of production, as defined by section 402a (f) of the Tariff Act of 1930, as amended by the…