Case ID: cust-ct_36/html/0500-02.html
Source: Caselaw Access Project
Author: {"author": "OlivbR, Chief Judge:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

(Reap. Dec. 8514)
    Coast Bearing and Specialty Co. v. United States
    Entry Nos. 14700; 11626; 3135.
    
      (Decided January 12, 1956)
    
      Lawrence & Tuttle for the plaintiff.
    
      Warren E. Burger, Assistant Attorney General, for the defendant.
   OlivbR, Chief Judge:

These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the parties hereto:

It is hereby stipulated as follows concerning the merchandise referred to below:
1) As defined in section 402 (a-f), Tariff Act of 1930, there is for the merchandise involved in these appeals no foreign, export or United States value, but the cost of production of the merchandise is the invoice value, as follows: Item U-1217, $5.35 each; item U-1218, $6.25 each; both net packed.
2) On this stipulation these cases may be deemed to be submitted for decision.

On the agreed facts I find the cost of production, as that value is defined in 402 (f) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values were the invoice values as follows: Item U-1217, $5.35 each; item U-1218, $6.25 each, both net packed.

Insofar as the appeals relate to all other merchandise, they are hereby dismissed.

Judgment will be entered accordingly.