Mantell Export Co. v. United States

Maletz, Judge:

The question in these 29 appeals for reappraisement — which have been consolidated for trial — concerns the proper dutiable value of certain wishbone-type (curved) wooden lacquered hangers that were exported from Yugoslavia during a period extending from the latter part of 1963 through early in 1967. The hangers were invoiced and entered at the contract prices for second quality hangers (less ocean freight and insurance), which prices were below those for first quality wooden lacquered hangers that were included in the same shipments.

Appraisement of all the lacquered hangers was…