Case Name: John V. Carr & Son, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-11-05
Citations: 43 Cust. Ct. 523
Docket Number: Reap. Dec. 9531; Entry No. 17693
Parties: John V. Carr & Son, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 43
Pages: 523–523

Head Matter:
(Reap. Dec. 9531)
John V. Carr & Son, Inc. v. United States
Entry No. 17693.
(Decided November 5, 1959)
John G. Bay for the plaintiff.
George Oochran Bowl), Assistant Attorney General, for the defendant.

Opinion:
Olivee, Chief Judge:
This appeal for reappraisement relates to certain washing machine parts exported from Toronto, Canada, and entered at the port of Detroit, Mich.
Stipulated facts, upon which the case is before me, establish that the proper basis for appraisement of the merchandise is cost of production, as defined in section 402(d) of the Tariff Act of 1930, as amended, and that such statutory value therefor is $119.58 (Canadian currency) per 100 pieces, and I so hold.
Judgment will be rendered accordingly.