Baldwin v. United States

Watson, Judge:

This is a dispute over the basis of valuation for tariff purposes of certain electric guitars manufactured by plaintiff’s subsidiary in England and exported in 1967 and 1968. The transactions between plaintiff and its subsidiary were the only sales for export to the United States of such or similar merchandise. Plaintiff claims export value,1 rather than constructed value,2 should be the basis of appraisement.

In circumstances where export sales are made to a selected purchaser rather than to all who wish to buy, the merchandise will nevertheless be considered “freely sold”…