Case Name: Dana Parfumes Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-06-20
Citations: 60 Cust. Ct. 1064
Docket Number: No. R68/24; reappraisement R67/4966 (New York)
Parties: Dana Parfumes Corp. v. United States,
Judges: Before Judge Watson,
Reporter: United States Customs Court Reports
Volume: 60
Pages: 1064–1064

Head Matter:
Before Judge Watson,
June 20, 1968
No. R68/24.
reappraisement R67/4966 (New York).
Dana Parfumes Corp. v. United States,

Opinion:
In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in Gehrig Hoban & Co., Inc. v. United States (57 Cust. Ct. 727, A.R.D. 210), the court found and held that cost of production, as that value is defined in section 402a (f), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of the value of the "Canoe" 'cologne here involved and that such value is as stated in schedule "B," said schedule "B" being attached to and made a part of the decision, plus the fro rata share of the cost of packing as indicated on the invoices.