Case Name: Inter Maritime Fwdg. Co., Inc., a/c Simpson Imports, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1950-04-20
Citations: 24 Cust. Ct. 594
Docket Number: No. 7818; Entry No. 782285
Parties: Inter Maritime Fwdg. Co., Inc., a/c Simpson Imports, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 24
Pages: 594–594

Head Matter:
Inter Maritime Fwdg. Co., Inc., a/c Simpson Imports, Inc. v. United States
No. 7818.
Entry No. 782285.
(Decided April 20, 1950)
Tompkins & Tompkins (Allerton deC. Tompkins of counsel) for the plaintiff.
David N. Edelstein, Assistant Attorney General (Charles J. Miville, special attorney), for the defendant.

Opinion:
Cole, Judge:
This appeal for reappraisement concerns the dutiable value of merchandise described on the invoice as 297 pairs of men's DAKS trousers, exported from London, England, and entered at the port of New York.
The case has been submitted on an agreed set of facts, establishing that the proper basis for appraisement of the merchandise is cost of production, section 402 (f) of the Tariff Act of 1930 (19 U. S. C. § 1402 (f)), and that such statutory value is sterling 0/54/3 per pair, plus packing in the amount of £4/16/0.
Judgment will be rendered accordingly.