Heller v. United States

Donlon, Judge:

The merchandise of this appeal for reappraisement consists of a considerable aggregation of what is described as secondhand bric-a-brac. It was imported from West Germany on July 18, 1960. Such bric-a-brac is not an article enumerated by the Secretary of the Treasury in his final list (T.D. 54521). Hence, the merchandise is to' be appraised under section 402, Tariff Act of 1930, as amended by the Customs Simplification Act of 1956.

Plaintiff, Mr. Josef Heller, testified in his own behalf. He was plaintiff’s sole witness. He described the imported merchandise as secondhand…