C. H. Powell Co. v. United States

Maletz, Judge:

This appeal for reappraisement involves the proper dutiable value of two types of key chains designated as article no. 70 and article no. 80 that were exported in June 1964 from Hong Kong.1 The key chains were produced by the Sun Wah Ornaments Manufactory of Hong Kong (Sun Wah) and imported for E. A. *494Adams & Son, Inc. of Pawtucket, Kihode Island (Adams). They were entered at tlieir invoice prices, which in the case of the article 70 items was $1.70 per gross, f.o.b. Hong Kong, and in the case of the article 80 items, $1.63 per gross, f.o.b. Hong Kong.

The appraisement by the…