Case Name: Davies Turner & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-10-04
Citations: 39 Cust. Ct. 666
Docket Number: Reap. Dec. 9000; Entry No. 807880
Parties: Davies Turner & Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 39
Pages: 666–667

Head Matter:
(Reap. Dec. 9000)
Entry No. 807880.
Davies Turner & Co. v. United States
(Decided October 4, 1957)
John D. Bode for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Lawrence, Judge:
The proper dutiable value of certain compass thermometers imported from England, covered by the above-enumerated appeal for a reappraisement, is before the court for determination.
The parties hereto have stipulated and agreed that, at the time of exportation of the involved merchandise, there was no foreign, export, or United States value; that cost of production is the proper basis of appraisement; and that the cost of production of said compass thermometers is £0.3.9.
Upon the agreed facts of record, I find and hold that cost of production, as that value is defined in section 402 (f) the Tariff Act of 1930 (19 U. S. C. § 1402 (f)), is the proper basis of value for the compass thermometers in issue and that said value is £0.3.9.
Judgment will be entered accordingly.