Haddad & Sons, Inc. v. United States

Rao, Judge:

The two appeals for reappraisement here involved have been consolidated for purposes of trial. They relate to two importations of Japanese cotton hooked rugs which were invoiced and entered at $0.14 per square foot, plus labels and packing, but appraised at $0.17 per square foot, net, packed.

It is not disputed that export value, as defined in section 402(b) of the Tariff Act of 1980, as amended by the Customs Simplification Act of 1956, is the proper statutory basis of appraisement. Said provision and the definitions of certain terms therein read as follows:

Export Value. — Eor the…