Case Name: Dana Parfumes Corp. v. United States; Dana Parfumes Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-01-16
Citations: 60 Cust. Ct. 1060
Docket Number: No. R68/10; reappraisements R66/23435 and R66/19679 (New York); No. R68/11; reappraisements R67/1633, R67/5474, and R67/8535 (New York)
Parties: Dana Parfumes Corp. v. United States, Dana Parfumes Corp. v. United States,
Judges: Before Judge Watson,
Reporter: United States Customs Court Reports
Volume: 60
Pages: 1060–1060

Head Matter:
Before Judge Watson,
January 16, 1968
No. R68/10.
reappraisements R66/23435 and R66/19679 (New York).
No. R68/11.
reappraisements R67/1633, R67/5474, and R67/8535 (New York).
Dana Parfumes Corp. v. United States, Dana Parfumes Corp. v. United States,

Opinion:
In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in Gehrig Hoban & Co., Inc. v. United States (57 Cust. Ct. 727, A.R.D. 210), the court found and held that cost of production, as that value is defined in section 402 (f), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of the value of the "Canoe" cologne here in question and that such values are as stated in schedule "B," said schedule "B" being attached to and made a part of the decision, plus the pro rata share of the cost of packing as indicated on the invoices.