Robert E. Landweer & Co. v. United States

Wilson, Judge:

The imported merchandise in the two consolidated reappraisement appeals herein is invoiced as follows:

First, in R66/16587, the boat involved was “One (1) 36 foot Power ■Cruiser complete with engines.” The invoice price which is also the •claimed and entered price in this appeal is U.S. $14,900, f.o.b., with freight and insurance payable at destination. The appraised value, on the basis of export value, as defined in section 402 (b) of the Tariff Act •of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165, is $20,015, net packed. This boat…