Case Name: Blaser & Mericle, Inc. v. United States; Carey Machinery and Supply Co., Inc. v. United States; Castelazo & Associates, a/c Hahn Hallet Machinery Co. v. United States; Gallagher & Ascher Co. v. United States; Gallagher & Ascher Co. v. United States; Gallagher & Ascher Co. v. United States; Gehrig, Hoban & Co., Inc. v. United States; Gehrig, Hoban & Co., Inc. v. United States; Gehrig, Hoban & Co., Inc. v. United States; Gehrig, Hoban and Co., Inc. v. United States; Gehrig, Hoban and Co., Inc. v. United States; Gehrig, Hoban & Co., Inc. v. United States; Gehrig, Hoban & Co., Inc. v. United States; Patrick & Graves v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-12-12
Citations: 61 Cust. Ct. 679
Docket Number: No. R68/43; reappraisement R64/15576 (Cleveland); No. R68/44; reappraisement R62/3267 (Baltimore); No. R68/45; reappraisement R61/23215 (Los Angeles); No. R68/46; reappraisement R62/6909 (Chicago); No. R68/47; reappraisement R62/6910 (Chicago); No. R68/48; reappraisement R62/6911 (Chicago); No. R68/49; reappraisement R62/836 (New York); No. R68/50; reappraisement R62/3232 (New York); No. R68/51; reappraisement R62/4007 (New York); No. R68/52; reappraisement R62/6479 (New York); No. R68/53; reappraisement R62/6507 (New York); No. R68/54; reappraisement R62/7720 (New York); No. R68/55; reappraisement R62/10206 (New York); No. R68/56; reappraisement R62/5064 (Houston)
Parties: Blaser & Mericle, Inc. v. United States, Carey Machinery and Supply Co., Inc. v. United States, Castelazo & Associates, a/c Hahn Hallet Machinery Co. v. United States, Gallagher & Ascher Co. v. United States, Gallagher & Ascher Co. v. United States, Gallagher & Ascher Co. v. United States, Gehrig, Hoban & Co., Inc. v. United States, Gehrig, Hoban & Co., Inc. v. United States, Gehrig, Hoban & Co., Inc. v. United States, Gehrig, Hoban and Co., Inc. v. United States, Gehrig, Hoban and Co., Inc. v. United States, Gehrig, Hoban & Co., Inc. v. United States, Gehrig, Hoban & Co., Inc. v. United States, Patrick & Graves v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 61
Pages: 679–679

Head Matter:
Before Judge Ford,
December 12, 1968
No. R68/43.
reappraisement R64/15576 (Cleveland).
No. R68/44.
reappraisement R62/3267 (Baltimore).
No. R68/45.
reappraisement R61/23215 (Los Angeles).
No. R68/46.
reappraisement R62/6909 (Chicago).
No. R68/47.
reappraisement R62/6910 (Chicago).
No. R68/48.
reappraisement R62/6911 (Chicago).
No. R68/49.
reappraisement R62/836 (New York).
No. R68/50.
reappraisement R62/3232 (New York).
No. R68/51.
reappraisement R62/4007 (New York).
No. R68/52.
reappraisement R62/6479 (New York).
No. R68/53.
reappraisement R62/6507 (New York).
No. R68/54.
reappraisement R62/7720 (New York).
No. R68/55.
reappraisement R62/10206 (New York).
No. R68/56.
reappraisement R62/5064 (Houston).
Blaser & Mericle, Inc. v. United States, Carey Machinery and Supply Co., Inc. v. United States, Castelazo & Associates, a/c Hahn Hallet Machinery Co. v. United States, Gallagher & Ascher Co. v. United States, Gallagher & Ascher Co. v. United States, Gallagher & Ascher Co. v. United States, Gehrig, Hoban & Co., Inc. v. United States, Gehrig, Hoban & Co., Inc. v. United States, Gehrig, Hoban & Co., Inc. v. United States, Gehrig, Hoban and Co., Inc. v. United States, Gehrig, Hoban and Co., Inc. v. United States, Gehrig, Hoban & Co., Inc. v. United States, Gehrig, Hoban & Co., Inc. v. United States, Patrick & Graves v. United States,

Opinion:
In accordance with stipulation of counsel that the issue is the same in all material respects as that involved in United States v. Gehrig, Hoban & Co., Inc. (54 CCPA 129, C.A.D. 924), the court found and held that export value, as that value is defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of value for the Eleroda D-l or D-1S sparking machines, with accessories, in issue and that such value is the appraised value, less agent commission.