American Greiner Electronic, Inc. v. United States

Ford, Judge:

This is an appeal from the appraisement of certain watch timers, described on the invoice as “Chronografic Kecord,” exported from Switzerland and entered at the invoiced price of 688 Swiss francs, net packed, per unit. The items were appraised at 1,590 Swiss francs, net packed, per unit, on the basis of constructed value under section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956.

Plaintiff claims that the proper basis of value is export value, as defined in section 402(b) of said act, as so amended, and that such value is the entered value.…