MAJESTIC ELECTRONICS, INC. v. UNITED STATES

C.D. 4839; Consolidated Court No. R66/12103.

488 F.Supp. 897 (1980)

MAJESTIC ELECTRONICS, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court.

January 30, 1980.


Attorney(s) appearing for the Case

Stein, Shostak, Shostak & O'Hara, Inc., Los Angeles, Cal. (John N. Politis, Los Angeles, Cal., at the trial; Theo B. Audett, Los Angeles, Cal., on the briefs), for plaintiff.

Alice Daniel, Asst. Atty. Gen., Washington, D. C., David M. Cohen, Director, Customs Litigation Branch, New York City (Velta A. Melnbrencis, New York City, at the trial and on the briefs), for defendant.


RE, Chief Judge:

In this case, consisting of twenty-seven appeals for reappraisement, the question presented pertains to the correct dutiable value of certain wigs and other products of human hair imported from Italy between 1964 and 1967. The merchandise was manufactured by Italwig S.A.S. of Rome, Italy [Italwig], and was purchased by the plaintiff, Majestic Electronics, Inc. [Majestic], which later changed its name to Brentwood Industries.

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