Vasquez v. United States

Donlon, Judge:

The merchandise in this appeal to reappraisement consists of rifles with bayonets, imported by truck from Mexico and entered At the port of Los Angeles. It appears that the conditions *788appropriate to a finding of foreign value for these rifles do not obtain. The rifles were appraised at export value, and plaintiff concurs in the facts basic to application of export value to appraisement of this merchandise. Plaintiff’s claim is that the export value, as found by the appraiser, is too high.

The value for which plaintiff contends is the entered or invoice value, which is $8.05 per…