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RELIANCE INTERNATIONAL MFG., LTD. v. UNITED STATES

R.D. 11629; Reappraisement Nos. R59/9859, R59/9870 and R59/9872.

295 F.Supp. 1110 (1969)

RELIANCE INTERNATIONAL MFG., LTD., Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court, Second Division.

February 19, 1969.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (Joseph Schwartz, New York City, of counsel) for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen. (Sheila N. Ziff, New York City, Trial Atty.), for defendant.

RAO, Chief Judge:

The merchandise involved in these appeals for reappraisement, consolidated at the trial, consists of bird cages in various styles manufactured by Wagner & Keller and exported from West Germany. It was appraised on the basis of United States value, as that value is defined in section 402(e) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938. Plaintiff claims that there is a foreign value, as that value is defined in...

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