D. H. Baldwin Co. v. United States

Miller, Judge.

This appeal is from the judgment of the United States Customs Court, 78 Cust. Ct. 164, C.D. 4704, 432 F. Supp. 1351 (1977), sustaining the Government’s appraisement of certain electric guitars *69and parts exported from the United Kingdom in 1967 and 1968, based on the constructed value1 of the goods. We affirm.

Appellant D. H. Baldwin Co. (“Baldwin”) acquired the assets of Ormston Bums, Limited, a British manufacturer of guitars and amplifiers, in October 1965, changing the name of the British corporation to Baldwin-Bums, Limited (“Bums”), During 1967 and 1968, the managing…