Case Name: Naftone International Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-12-29
Citations: 46 Cust. Ct. 552
Docket Number: Reap. Dec. 9885; Entry No. 796936
Parties: Naftone International Corp. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 46
Pages: 552–552

Head Matter:
(Reap. Dec. 9885)
Naftone International Corp. v. United States
Entry No. 796936.
(Decided December 29, 1960)
Eugene It. Piclcrell for the plaintiff.
George Oochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
This appeal for reappraisement has been limited, under the terms of a written stipulation of submission, to certain cameras, represented by the invoice items marked "A" and checked "WE," which were exported from West Germany and entered at the port of New York.
The agreed set of facts, upon which the case is before me, establishes that the proper basis for appraisement of the merchandise in question, as hereinabove identified, is cost of production, as defined in section 402(f) of the Tariff Act of 1930, and that such statutory value therefor is deutsche marks 238 each, less 46.82 per centum, packed, and I so hold.
Judgment will be rendered accordingly.