Omni Products Corp. v. United States

Rao, Chief Judge:

The appeals for reappraisement here involved, which have been consolidated for purposes of trial, are concerned with the question of the proper value for duty purposes of several importations of men’s cotton shirts from Taiwan. This merchandise was appraised upon the basis of constructed value, as that basis is defined in section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, at the following amounts:

Style No.

9901

9902

9902B

Y9622

Y9624

9702

9704

9707

Appraised value (U.S. dollars)

$10,087 per Doz. net packed

$10.90 per Doz. net packed

$9.20 per…