H & S Originals v. United States

Wilson, Judge:

The above appeals for reappraisement were consolidated for trial. The merchandise involved, consisting of beads and costume jewelry, was manufactured by about 20 different companies located in various places in Japan. The items at bar were exported between October 31, 1961, and April 14, 1964, by Sanyei Corporation of Osaka, Japan, as agent and shipper for plaintiff, pursuant to an “AGENCY AGREEMENT” dated October 10, 1961, plaintiff’s exhibit 1.

Counsel stipulated (R. 145, 146) that until approximately September 30,1961, Sanyei Corporation was known as Kyoei Boeki Co., Inc., and…