Paramount Textile Machinery Co. v. United States

Donlon, Judge:

Two so-called “preboarding machines,” exported from England in a knocked-down condition, were entered by plaintiff at Norfolk, Va., on December 27, 1960, and were appraised on the basis of foreign value.

*393It appears that the entry included both the two machines and certain spare parts. The valuation of the spare parts is not in dispute.The sole issue is as to valuation of the two machines. These are identified as machines for shaping hosiery, used in hosiery mills.

It has been stipulated that these machines are an article which appears in the final list promulgated under the…