Mannesmann-Meer, Inc. v. The United States

LANE, Judge.

This appeal is from the decision and judgment of the Customs Court, First Division, Appellate Term, 62 Cust.Ct. 1023, A.R.D. 253 (1969), affirming the decision and judgment of the single judge sitting in reappraisement, 57 Cust.Ct. 697, R.D. 11243 (1966). We affirm.

As fully set forth in the trial court and Appellate Term opinions, the merchandise in question consists of several shipments of parts which when assembled comprise a press plant for making steel pipe. The total price, F. O. B. port of exportation, paid by appellant-importer was $793,091. 1 The issue which we find…