BBR Prestressed Tanks, Inc. v. United States

Watson, Judge:

This is an appeal for reappraisement of certain merchandise invoiced as “1 complete Tank Prestressing Machine BBRY, Type BW 2000/1961” exported on March 4,1962, from Zurich, Switzerland.

The merchandise was invoiced and entered at an f.o.b. price of $12,215. It was appraised at the invoiced and entered value, plus the additional sum of $11,065 which was paid to the manufacturer as a license fee. The only item here in dispute is the amount of $11,065.

It was stipulated between counsel for the parties that the merchandise is not on the Final List promulgated under the Customs…