Chicago Bird & Cage Co. v. United States

Wilson, Judge:

The merchandise involved in this appeal consists of certain birdcages, exported from Nürnberg, Germany, by Netra & Co., on April 5,1957. The cages were appraised on the basis of United States value in dollars. Evidently, the unit price was the value of a single cage, and the valuation was determined by the purported United States value of similar birdcages.

The importer contends that there was no statutory foreign or export value at the time of exportation, and, furthermore, that there was no statutory United States value, and that the proper basis for appraisement is cost of…