Haddad & Sons, Inc. v. United States

Rao, Judge:

Plaintiff, an importer of cotton hooked rugs, herein appeals for reappraisement of three shipments of said merchandise, exported from Japan on March 21, 1959, April 29, 1959, and July 13, 1959, and the 'appeals, listed as R59/13079, R59/13077, and R60/1468, respectively, have been consolidated for purposes of trial. The merchandise in each of the three cases was entered at the invoiced unit value, plus packing, and, when used, labels, but is, in each instance, claimed to be valued at $0.165 per square foot, plus cost of packing and labeling as invoiced.

Appraisement was made at…