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INTERNATIONAL FASHIONS v. UNITED STATES

Court No. 74-10-02730.

408 F.Supp. 1386 (1976)

INTERNATIONAL FASHIONS v. UNITED STATES.

United States Customs Court.

March 17, 1976.

Attorney(s) appearing for the Case

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

Rex E. Lee, Asst. Atty. Gen., Washington, D. C. (Velta A. Melnbrencis, New York City, trial atty.), for defendant.

RICHARDSON, Judge:

The merchandise in this case consists of ladies' acrylic knitted sweaters and boucle capes which were manufactured in Hong Kong, exported therefrom in August, 1971, and entered at the port of Los Angeles, California. In issue here is the proper appraised export value as that value is defined in 19 U.S.C.A., section 1401a(b)* (section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956).<...

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