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DUSHOFF DISTRIBUTING CORP. v. UNITED STATES

R.D. 11702; Reappraisement R64/8521.

312 F.Supp. 1332 (1970)

DUSHOFF DISTRIBUTING CORP. v. UNITED STATES.

United States Customs Court.

May 15, 1970.

Attorney(s) appearing for the Case

Tompkins & Tompkins, New York City (Allerton deC. Tompkins, New York City, of counsel), for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen. (Robert Richardson, Department of Justice, Customs Section, and John A. Winters, Woonsocket, R. I., trial attys.), for defendant.

MALETZ, Judge.

This is an appeal for reappraisement which presents the question as to the proper dutiable value of various types of ceramic wall tiles and trimmers that were exported from Japan in July 1963 by the manufacturer, Kamiyama Ceramic Works of Tajimi, Japan, and imported at Philadelphia, Pennsylvania, by plaintiff.1 The articles were entered at the invoice prices, f. o. b. Nagoya. The government appraisement was made, however...

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