MALETZ, Judge:
This appeal for reappraisement involves the proper dutiable value of a pleasure boat — invoiced as a "Grand Banks 36' Twin Screw Cruiser #23" — that was exported from Hong Kong in May 1965 and entered at the port of Los Angeles in the following month. The boat was appraised by the government at $21,070, while plaintiffs claim the proper value is only $15,740.
The parties agree that the boat is not on the Final List (T.D. 54521...
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