Joseph Markovits, Inc. v. United States

Wilson, Judge:

This is an appeal for reappraisement of the value of certain plastic artificial flowers, exported from Hong Kong on May 16,1962.

The merchandise was appraised on the basis of export value pursuant to the provisions of section 402 (b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, at the *608invoiced unit “ex-factory” prices, plus charges of $40.69 for “Coolie hire, trucking, lighterage and incidental charges.” The issue herein is limited to the correctness of said addition for the charges in question.

Plaintiff concedes that the proper…