G. R. Bolton, Inc. v. United States

Wilson, Judge:

This reappraisement appeal concerns an importation by G. R. Bolton, Inc., hereinafter designated Bolton, of certain artificial flowers consisting of plastic garlands and leaves. The merchandise involved was exported from Hong Kong by Rayman Trading Co., Ltd., hereinafter called Rayman, on August 31, 1965. The importations here involved were entered at Los Angeles, California, by customhouse brokers James G. Wiley Co. Rayman is alleged to be a *869buying agent for Bolton. The merchandise was manufactured in Hong Kong, as shown by the invoice in evidence by plaintiffs as part of the…