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CONVERSE RUBBER COMPANY v. UNITED STATES

R.D. 11716; Reappraisement R67/10315.

314 F.Supp. 1241 (1970)

CONVERSE RUBBER COMPANY v. UNITED STATES (Mitsubishi International Corp., Party-in-Interest).

United States Customs Court.

June 30, 1970.

Attorney(s) appearing for the Case

Lamb & Lerch, New York City (Richard J. Kaplan and David A. Golden, New York City, of counsel), for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen. (Morris Braverman, New York City, trial attorney), for defendant.

Lane, Young & Fox, New York City (James G. McGoldrick and William H. Fox, New York City, of counsel), for party-in-interest.

Stitt, Hemmendinger & Kennedy, Washington, D. C. (Noel Hemmendinger, Washington, D. C., of counsel), amicus curiae.

WATSON, Judge:

This is an American manufacturer's appeal for reappraisement which places in issue the appraised value of certain rubber soled tennis shoes made in Japan and exported on May 6, 1966. The merchandise was appraised on the basis of American selling price as provided for in section 402a(g) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, at a unit value of $1.85 less 6 percent. Plaintiff claims that the proper appraised value...

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