Hap Jones Dist. Co. v. United States

Wilson, Judge:

This is an appeal for reappraisement of the value of certain motorcycle tires and tubes in chief value of rubber, manufactured by The Avon India Rubber Co., Ltd., exported from England on January 15,1960, for the account of the importer, Hap Jones Dist. Co.

Counsel for the respective parties stipulated that these tires and tubes are identified on the final list, published by the Secretary of the Treasury, T.D. 54521 (R. 4). The merchandise in question was appraised on the basis of United States value, as defined in section 402a (e) of the Tariff Act of 1930, as amended by the…