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H. M. YOUNG ASSOCIATES, INC. v. UNITED STATES

C.D. 4388; Port of New York, Court No. R65/12412 on Fabrics of Special Construction (Waistband Elastics).

349 F.Supp. 1007 (1972)

H. M. YOUNG ASSOCIATES, INC. v. UNITED STATES.

United States Customs Court.

October 27, 1972.

Attorney(s) appearing for the Case

Wildman, Harrold, Allen & Dixon, Chicago, Ill. (Lawrence J. West, Chicago, Ill., of counsel), Rode & Qualey, New York City (William E. Melahn and Ellsworth F. Qualey, New York City, of counsel), associate counsel, for plaintiff.

Harlington Wood, Jr., Asst. Atty. Gen., Bernard J. Babb, New York City, trial attorney, for defendant.

On Motion and Cross-Motion for Summary Judgment

RICHARDSON, Judge:

The merchandise of this case described on the special customs invoice as "Cotton Tissues (Waistband-Elastic)", was exported from West Germany in April, 1965, and appraised upon entry at the port of New York at 98 cents per yard on the basis of constructed value as defined in 19 U.S.C.A., section 1401a(d) (section 402(d), Tariff Act of...

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