New York Merchandise Co. v. United States

OliveR, Chief Judge:

This appeal for reappraisement involves the valuation of certain decorated earthenware and porcelain dolls exported from Japan in April 1941.

This case presents a redetermination of a question previously decided by this court in New York Merchandise Co., Inc. v. United States, 19 Cust. Ct. 214, Reap. Dec. 7334. The record in that case has been incorporated herein and additional evidence has been introduced by the defendant. The decision in the incorporated case established the proper basis of valuation to be the export value, as defined *469in section 402 (d), Tariff Act of…