Baar & Beards, Inc. v. United States

Ford, Judge:

The two appeals listed above raise the question of the proper dutiable value of certain habutae solid-colored scarves, exported from Japan on April 16 and April 25, 1953, and entered at New York on May 25 and June 1, 1953, respectively. In reappraisement No. 234862-A, the merchandise was invoiced at $3.10 per dozen, entered at $2.83 per dozen, f. o. b. Yokohama, and appraised at $2.99 per dozen, f. o. b., net, packed. Plaintiff claims the proper value to be $2.85 per dozen, f. o. b. Yokohama. In reappraisement No, 234863-A, the merchandise was invoiced at $2.99 per dozen, entered…