C. H. Powell Co. v. United States

Maletz, Judge:

This reappraisement appeal involves importations of key chains from Hong Kong. The importations were appraised on the basis of export value as defined in section 402(b) of the Tariff Act of 1930, as amended (19 U.S.C. (1964 ed.) § 1401a(b)), and the values found by the government appraiser were $2.00 per gross for the merchandise designated as article No. 70, and $1.93 per gross for the merchandise designated as article No. 80. Plaintiff does not dispute that export value is the correct basis of appraisement but claims that the proper values should be $1.70 per gross and $1.63…