ELLIS SILVER CO. v. UNITED STATES

R.D. 11688; Reappraisement R61/1760.

308 F.Supp. 704 (1969)

ELLIS SILVER CO., Inc. v. UNITED STATES.

United States Customs Court.

December 31, 1969.


Attorney(s) appearing for the Case

Lane, Young & Fox, New York City (James G. McGoldrick, New York City, of counsel), for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen. (Brian S. Goldstein and Andrew P. Vance, New York City, trial attys.), for defendant.


NEWMAN, Judge:

These five consolidated appeals for reappraisement involve the proper dutiable values of certain silverplated hollowware (silverplate on copper) exported from England during the period from December 9, 1959 to October 5, 1962 and entered at the port of New York.

The merchandise was appraised on the basis of constructed value, as defined in section 402(d) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas...

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