United States v. Minkap of California, Inc. ex rel. Frank P. Dow Co.

Oliver, Chief Judge:

In this proceeding, we review the decision of Johnson, J., reported as Minkap of California, Inc. v. United States, 46 Cust. Ct. 723, Reap. Dec. 10033, which involved certain ladies’ sweaters, exported from Japan during the period from June 1957 through December 1957. Following is a schedule of the various styles and different yarn compositions of the sweaters in question, with the appraised values on the basis of statutory cost of production, and the claimed export values.

Ladies’ sweaters, composed of 25 per centum silk and 75 per centum lamb’s wool:

Style No. Plaintiff’s…