Case Name: Samuel Shapiro & Co., Inc., a/c Brush Aboe, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-04-09
Citations: 40 Cust. Ct. 784
Docket Number: Reap. Dec. 9121; Entry No. 4458, etc.
Parties: Samuel Shapiro & Co., Inc., a/c Brush Aboe, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 40
Pages: 784–785

Head Matter:
(Reap. Dec. 9121)
Samuel Shapiro & Co., Inc., a/c Brush Aboe, Inc. v. United States
Entry No. 4458, etc.
(Decided April 9, 1958)
John D. Rode for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
The appeals for reappraisement enumerated in schedule "A," hereto attached and made a part hereof, relate to certain machinery exported from England and entered at the port of Baltimore, Md.
Stipulated facts upon which these cases are before me establish that the proper basis for appraisement of the merchandise in question is cost of production, as defined in section 402 (f) of the Tariff Act of 1930, and that such statutory value thereof is "the invoiced F. O. B. seaport price plus 5 per cent," and I so hold.
Judgment will be rendered accordingly.