Luckytex, Ltd. v. United States

Wilson, Judge:

This case involves 102 separate appeals for re-appraisement, all of which were consolidated for purposes of trial. The imported merchandise consists of various items of cotton wearing apparel worn by either men, women, or children.

These goods were exported from Hong Kong by Asia Industrial Development Co., Ltd., between December 20, 1960, and October 16, 1962. That firm merged into the Textile Alliance, Ltd., of Hong Kong on July 1,1962 (K.81).

Entry was made in each appeal at the invoiced unit c.i.f. price, less the included separately stated total charges for ocean freight and…