Spanexico, Inc. v. United States

Maletz, Judge:

This action concerns the proper dutiable value of various items of furniture either of iron, iron and wood, iron and glass, or wood and glass that were manufactured by Gavaldon, S.Á. of Tijuana, Mexico and exported into this country via the port of *124San Ysidro during the period from April 1970 through November 1970. The merchandise was appraised by the government on the ibasis of export value as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplication Act of 1956, at certain per se values. Plaintiff Spanexico, the importer of the merchandise,…