Rattancraft of California v. United States

RAO, Judge:

This application for review involves shipments of slat bamboo fencing (R67/1241), round bamboo fencing and bamboo poles (R67/522), and bamboo floor screens (R67/523) exported from Taiwan during the period from December 4, 1964 through April 9, 1966. All of the merchandise was appraised at the invoice unit values plus items marked “X” (inland freight and shipping charges).

The parties are in agreement that export value, as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis of appraisement, but appellants…