Service Afloat, Inc. v. United States

MALETZ, Judge:

This appeal for reappraisement involves the proper dutiable válue of a pleasure boat — invoiced as a “Grand Banks 36' Twin Screw Cruiser #23”— that was exported from Hong Kong in May 1965 and entered at the port of Los Angeles in the following month. The boat was appraised by the government at $21,070, while plaintiffs claim the proper value is only $15,740.

The parties agree that the boat is not on the Final List (T.D. 54521) and that the correct basis of appraisement is export value as defined in section 402(b) of the Tariff Act of 1930, as amended (19 U.S.C. § WOlaC))). 1

The…