Jaime Imports, Inc. v. United States

Wilson, Judge:

The above two appeals for reappraisement were consolidated for trial. The merchandise consiste of human hair vugs #140 and human hair wiglets #101. Both of these items were imported in varying shades and at different prices, as shown in the following schedule:

*799

The articles involved were exported by the manufacturer, Les Cheveux Modernes of Paris, France. Counsel stipulated that the merchandise is not on the final list promulgated by the Secretary of the Treasury in 93 Treas. Dec. 14, T.D. 54521, and that the proper basis for appraisement is export value, as defined in section…