Reliance Trading Corp. of Illinois v. United States

WatsoN, Judge:

This is an application for review of the decision and judgment of a single judge sitting in reappraisement (Reliance Trading Corporation of Illinois v. United States, 60 Cust. Ct. 777, R.D. 11486, 279 F. Supp. 452 (1968)).

The merchandise, the subject of this proceeding, consists of a quantity of artificial flowers exported from Hong Kong in July 1962. It was appraised on the basis of export value, under section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, at the invoice unit prices, plus 11 percent, plus charges designated on the…