Case Name: J. J. Gavin & Co., Inc. (Mark Cross Co.) v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-09-18
Citations: 17 Cust. Ct. 306
Docket Number: No. 6352; Entry No. 719843, etc.
Parties: J. J. Gavin & Co., Inc. (Mark Cross Co.) v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 306–306

Head Matter:
J. J. Gavin & Co., Inc. (Mark Cross Co.) v. United States
No. 6352.
Entry No. 719843, etc.
Invoices dated Walsall, England, August 30, 1941, etc.
Certified September 6, 1941, etc.
Entered at New York, N. Y., October 15, 1941, etc.
(Decided September 18, 1946)
Jordan & Klingaman (Edward F. Jordan of counsel) for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Mollison, Judge:
These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the parties hereto:
(Stipulation omitted.)
On the agreed facts I find the cost of production, as that value is defined in section 402 (f) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are the appraised values, less the additions made by the importer on entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.