UNITED STATES v. FASHION RIBBON CO.

A.R.D. 252; Reappraisement R63/14119.

296 F.Supp. 337 (1969)

UNITED STATES v. FASHION RIBBON CO., Inc.

United States Customs Court, Third Division, Appellate Term.

March 10, 1969.


Attorney(s) appearing for the Case

William D. Ruckelshaus, Asst. Atty. Gen. (Bernard J. Babb, New York City, trial attorney), for appellant.

Barnes, Richardson & Colburn, New York City (Earl R. Lidstrom, and James F. Donnelly, New York City, of counsel), for appellee.

Before RICHARDSON, LANDIS, and ROSENSTEIN, Judges.


LANDIS, Judge:

This case is before us on application for review of the decision and judgment in Fashion Ribbon Co., Inc. v. United States, 58 Cust.Ct. 737, R.D. 11314, reappraising ribbon novelties imported from Haiti in May 1963. The novelties, in the shape of bows or other ornamental motifs, are used principally to decorate women's undergarments.

On trial below, the parties conceded that, as appraised and claimed, the proper basis for valuation of the ribbon...

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