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GLOBEMASTER MIDWEST, INC. v. UNITED STATES

R.D. 11758; Reappraisement No. R62/15424.

337 F.Supp. 465 (1971)

GLOBEMASTER MIDWEST, INC. v. UNITED STATES.

United States Customs Court.

December 30, 1971.

Attorney(s) appearing for the Case

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

L. Patrick Gray, III, Asst. Atty. Gen. (Andrew P. Vance and Urban S. Mulvehill, New York City, trial attorneys), for defendant.

RE, Judge:

The legal question presented in this appeal for reappraisement pertains to the proper dutiable value of certain socket sets, nail pullers, circle cutters, drill chuck adaptors and corner clamps. The merchandise was exported from Japan on February 6, 1962 and entered on March 13, 1962 at the port of Baltimore. The socket sets and nail pullers were manufactured by Taguchi Tekko, also known as Taguchi Iron Works Co., Ltd.; the circle cutters and drill chuck...

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