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D. H. BALDWIN CO. v. UNITED STATES

Appeal No. 77-29.

577 F.2d 704 (1978)

D. H. BALDWIN CO. and Koeller-Struss Co., Appellants, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

June 1, 1978.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City, for appellants; David O. Elliott, New York City, of counsel.

Barbara Allen Babcock, Asst. Atty. Gen., Washington, D. C., David M. Cohen, Chief, Customs Section, Velta A. Melnbrencis, New York City, for appellee.

Before MARKEY, Chief Judge, and RICH, BALDWIN, LANE and MILLER, Judges.

MILLER, Judge.

This appeal is from the judgment of the United States Customs Court, C.D. 4704, 432 F.Supp. 1351, 78 Cust.Ct. 164 (1977), sustaining the Government's appraisement of certain electric guitars and parts exported from the United Kingdom in 1967 and 1968, based on the constructed value1 of the goods. We affirm.

Appellant D. H. Baldwin Co. ("Baldwin") acquired the assets of Ormston...

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