Case Name: Gehrig Hoban & Co., Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-06-27
Citations: 60 Cust. Ct. 1065
Docket Number: No. R68/26; reappraisements R66/5978, etc. (New York)
Parties: Gehrig Hoban & Co., Inc., et al. v. United States,
Judges: Before Judge Watson,
Reporter: United States Customs Court Reports
Volume: 60
Pages: 1065–1065

Head Matter:
Before Judge Watson,
June 27, 1968
No. R68/26.
reappraisements R66/5978, etc. (New York).
Gehrig Hoban & Co., Inc., et al. 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 the cost of production, as that value is defined in section 402a(f) of the Tariff Act of 1930, as amended by the Customs Simplification Ac't of 1956, is the proper basis for the determination of the value of the various items of perfumery here involved and that such values are as Stated in schedule "B", said schedule "B" being attached to and made a part of the decision.