Case Name: W. R. Zanes & Co. of La., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-06-23
Citations: 43 Cust. Ct. 461
Docket Number: Reap. Dec. 9472; Entry Nos. 4989; 1902
Parties: W. R. Zanes & Co. of La., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 43
Pages: 461–461

Head Matter:
(Reap. Dec. 9472)
W. R. Zanes & Co. of La., Inc. v. United States
Entry Nos. 4989; 1902.
(Decided June 23, 1959)
JoJm D. Rode for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
OliveR, Chief Judge:
These two appeals for reappraisement relate to certain parts of diesel engines exported from England and entered at the port of New Orleans, La.
Stipulated facts, upon which the cases have been submitted, establish that the proper basis for appraisement of the merchandise in question is cost of production, as defined in section 402 (f) of the Tariff Act of 1930, and that such statutory value therefor is the invoiced f .o.b. seaport price, plus 5 per centum, and I so hold.
Judgment will be rendered accordingly.