MUNTZ IMPORTS, INC. v. UNITED STATES

R.D. 11769; Reappraisement R69/12121.

341 F.Supp. 1216 (1972)

MUNTZ IMPORTS, INC. v. UNITED STATES.

United States Customs Court.

April 27, 1972.


Attorney(s) appearing for the Case

Glad & Tuttle, Los Angeles, Cal. (Edward N. Glad, Los Angeles, Cal., of counsel), for plaintiff.

L. Patrick Gray, III, Asst. Atty. Gen. (Susan C. Cassell, New York City, Trial Atty.), for defendant.


MALETZ, Judge:

This appeal for reappraisement1 involves the value of repairs on 2,500 M-30 automobile stereo tape players that had been previously imported from Japan into the United States, found to be defective, and exported back to Japan for repairs. After having been repaired, they were reimported into the United States via the port of Los Angeles. Acting under headnote 2(a), subpart B, part 1, schedule 8 of the tariff schedules, the...

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