Case Name: J. J. Gavin & Co., Inc. (Mask Cross Co.) v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-09-18
Citations: 17 Cust. Ct. 307
Docket Number: No. 6353; Entry No. 718462, etc.
Parties: J. J. Gavin & Co., Inc. (Mask Cross Co.) v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 307–307

Head Matter:
J. J. Gavin & Co., Inc. (Mask Cross Co.) v. United States
No. 6353.
Entry No. 718462, etc.
Invoices dated Walsall, England, August 23, 1941, etc.
Certified September 2, 1941, etc.
Entered at New York, N. Y., October 9, 1941, etc.
(Decided September 18, 1946)
Jordan & Klingaman (Edward F. Jordan of counsel) for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
The appeals for reappraisement listed in schedule A hereto attached and made a part hereof, have been submitted for decision upon the following stipulation of counsel for the parties hereto:
(Stipulation omitted.)
On the agreed facts I find the cost of production, as that value is defined in section 402 (f) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise to which the importer on entry added 15 per centum to make dutiable value, in addition to the amounts added because of the advances by the appraiser in similar cases, and that such values are the appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases.
Insofar as the appeals relate to all other merchandise they are hereby dismissed.
Judgment will be rendered accordingly.