Converse Rubber Co. v. United States

Watson, Judge:

This is an American manufacturer’s appeal for reappraisement which places in issue the appraised value of certain rubber soled tennis shoes made in Japan and exported on May 6,1966. The merchandise was appraised on the basis of American selling price as provided for in section 402a (g) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, at a unit value of *781$1.85 less 6 percent. Plaintiff claims that the proper appraised value should be $3.20 less 2 percent, the price of certain rubber soled tennis shoes manufactured by the B. F. Goodrich Footwear…