National Carloading Corp. v. United States

Watson, Judge:

This is an appeal for reappraisement of certain merchandise invoiced as unfinished silvered mica condenser sections exported from Japan on September 2,1958, and entered at the port of Chicago, Illinois, under consumption entry No. 5758. The goods were appraised at the invoiced prices plus 13 per centum, on the basis of United States value as defined in section 402 (c), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956.

Both parties concede that the correct basis of appraisement is the United States value of said merchandise. Plaintiff contends, however,…