Olga Co. v. United States

UichaRdsoN, Judge:

The merchandise of this action consists of intimate ladies’ wearing apparel (brassieres, straps, panties and gar*43ters) which were exported from Mexicali, Mexico, between July and October, 1970, and entered at Calexico, California. It is alleged in the complaint that the correct value of the imported merchandise is the appraised constructed value (19 U.S.C.A., section 1401a (d) (section 402(d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956), without including the costs of the trips of the production manager of the plant of the parent company in the…