Manhattan Novelty Co. v. United States

Ford, Judge:

The appeal for reappraisement listed above covers a shipment of five-tube radios, exported from Japan and appraised on the basis of export value, as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165. The merchandise was entered at the invoice unit price and was appraised at the per se price of $4 per unit. The correct statutory basis of valuation is not in issue, since both parties agree that export value is the proper basis. However, plaintiff limits this appeal to the amount of the buying…