Case ID: cust-ct_61/html/0678-03.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

BEFORE JUDGE WILSON,
    NOVEMBER 27, 1968
    No. R68/42.
    reappraisement 288587-A (Chicago).
    Dorf International, Inc., and American Foreign Industries, Inc. v. United States,
   In accordance with stipulation of counsel that the issues are the same in all material respects as those involved in Stockheimer & Harder and American Foreign Industries, Inc. v. United States (58 Cust. Ct. 801, A.R.D. 218), the court found and held that cost of production, as that value is defined in section 402(f), Tariff Act of 3930, is the proper basis for the determination of the value of the involved, fish, hooks and that such value was the invoiced unit value, packed, or plus packing where not included in the invoice unit price.