Ernest Lowenstein, Inc. v. United States

Maletz, Judge:

The issue in this appeal for reappraisement is the correct dutiable value of certain glass stones, pendants, beads and similar merchandise (hereinafter referred to as “stones and beads”) that were exported from Austria, the country of manufacture, in March 1963 and entered at the port of New York in April 1963. The *202merchandise was appraised on the basis of export value as defined in section 402(b) of the Tariff Act of 1030, as amended, at the entered invoiced unit values pirn 14.3 percent.

Plaintiff agrees that expoi’t value is the proper basis for appraisement but contends that…