Georg Muller of America, Inc. v. United States

Memorandum Opinion and Order

Re, Chief Judge:

The question presented in this case pertains to the proper appraisement or valuation, for customs duty purposes, of certain ball bearings, imported from the Federal Republic of Germany between 1975 and 1980. The imported ball bearings consisted of those measured in the metric system (metric) and those measured in the United States system (inch).

The Customs Service appraised the metric bearings on the basis of "foreign value.” The inch bearings were appraised on the basis of "cost of production” at the invoice unit values plus an 11 per cen-tum…