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RATTANCRAFT OF CALIFORNIA v. UNITED STATES

A.R.D. 298; Reappraisement R67/1241.

336 F.Supp. 1401 (1972)

RATTANCRAFT OF CALIFORNIA Harper, Robinson & Co., et al., Appellants, v. The UNITED STATES, Appellee.

United States Customs Court, Second Division, Appellate Term.

January 13, 1972.

Attorney(s) appearing for the Case

Glad & Tuttle, San Francisco, Cal. (Edward N. Glad, San Francisco, Cal., of counsel), for appellants.

L. Patrick Gray, III, Asst. Atty. Gen. (Velta A. Melnbrencis and Andrew P. Vance, New York City, trial attorneys), for appellee.

Before BOE, RAO, and NEWMAN, Judges.

RAO, Judge:

This application for review involves shipments of slat bamboo fencing (R67/1241), round bamboo fencing and bamboo poles (R67/522), and bamboo floor screens (R67/523) exported from Taiwan during the period from December 4, 1964 through April 9, 1966. All of the merchandise was appraised at the invoice unit values plus items marked "X" (inland freight and shipping charges).

The parties are in agreement that export value, as defined in section 402...

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