Amerimex Corp. v. United States

Re, Chief Judge:

The question presented in these seven cases, ■consolidated for purposes of trial, pertains to the correct dutiable value of certain merchandise imported by plaintiff from Mexico from 1985 to 1969. The merchandise, consisting of cotton yarn of various ■sizes, was appraised on the basis of export value as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (19 U.S.C. § 1401a(b)).

Roth parties agree that export value, as provided in the statutory •definition, is the proper basis for appraisement. The merchandise, exported by…