Intercontinental Air Freight, Inc. v. United States

DoNloN, Judge:

These two consolidated cases have to do with the value of certain metal watch bands imported from Hong Kong at Boston on April 30, 1964 and May 18, 1964. The merchandise was entered by plaintiff for the account of BMC Trading Corporation of Providence.

The watch bands were purchased in Hong Kong by Yip Shing Co., as buying agent for BMC Trading Corporation. Some were purchased from Chun Chung Metal Factory, of Kowloon. These are designated as Style 763. The others were purchased from Hoi Fung Metal Works, also of Kowloon. These are designated as Style 769.

Although plaintiff…