Case Name: Dorf International, Inc., and American Foreign Industries, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-11-27
Citations: 61 Cust. Ct. 678
Docket Number: No. R68/42; reappraisement 288587-A (Chicago)
Parties: Dorf International, Inc., and American Foreign Industries, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 61
Pages: 678–679

Head Matter:
BEFORE JUDGE WILSON,
NOVEMBER 27, 1968
No. R68/42.
reappraisement 288587-A (Chicago).
Dorf International, Inc., and American Foreign Industries, Inc. v. United States,

Opinion:
In accordance with stipulation of counsel that the issues are the same in all material respects as those involved in Stockheimer & Harder and American Foreign Industries, Inc. v. United States (58 Cust. Ct. 801, A.R.D. 218), the court found and held that cost of production, as that value is defined in section 402(f), Tariff Act of 3930, is the proper basis for the determination of the value of the involved, fish, hooks and that such value was the invoiced unit value, packed, or plus packing where not included in the invoice unit price.