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NTN BEARING CORP. OF AMERICA v. UNITED STATES

R.D. 11749; Reappraisement R64/8482 and 4 others.

331 F.Supp. 1389 (1971)

NTN BEARING CORP. OF AMERICA et al. v. UNITED STATES.

United States Customs Court.

September 1, 1971.

Attorney(s) appearing for the Case

Brooks & Brooks, New York City (J. Joseph McDermott, New York City, of counsel), Barnes, Richardson & Colburn, New York City (Hadley S. King, and Norman Schwartz, New York City, of counsel), for plaintiffs.

L. Patrick Gray, III, Asst. Atty. Gen. (Glenn E. Harris and Morris Braverman, New York City, trial attorneys), for defendant.

NEWMAN, Judge:

These five consolidated appeals for reappraisement present the issue as to the proper dutiable value of certain "NTN" brand ball bearings exported from Japan by Mitsubishi Shoji Kaisha, Ltd. and Mitsui & Co., Ltd., during the period from April 30, 1961 to September 30, 1963. The imported bearings were manufactured by The Toyo Bearing Manufacturing Co., Ltd. of Osaka, Japan.

The merchandise was appraised at various prices in yen on the basis...

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