Case: Ford Motor Company v. United States
Abbreviation: Ford Motor Co. v. United States
Decision Date: 1962-05-15
Docket Number: Reap. Dec. 10244; Entry No. J-1032
Citation: 48 Cust. Ct. 647
Volume: 48
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Ford Motor Company v. United States
Judges: 
Pages: 647–647

Head Matter:
(Reap. Dec. 10244)
Ford Motor Company v. United States
Entry No. J-1032.
(Decided May 15, 1962)
James E. O’Boyle for the plaintiff.
William H. OrricJc, Jr., Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
This appeal for reappraisement relates to certain automobiles, identified herein as 250 Anglia DeLuxe automobiles and 50 Prefect DeLuxe automobiles, exported from Ireland and entered at the port of Jacksonville, Fla.
Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the automobiles in question is cost of production, as defined in section 402a(f) of the Tariff Act of 1930, as amended, and that such statutory value therefor is as follows:
Anglia DeLuxe automobile Prefect DeLuxe automobile
Material and labor $281. 86 $292. 81
Usual general expenses 28.19 29.28
Profit 24.80 37.72
Total $334. 85 $359. 81
Judgment will be rendered accordingly.
The conclusion herein follows United States v. Ford Motor Company, 46 Cust. Ct. 735, A.R.D. 124, the record in which case was incorporated by consent.