Case: Carl Fischer Musical Instrument Co., Inc. v. United States
Abbreviation: Carl Fischer Musical Instrument Co. v. United States
Decision Date: 1958-02-25
Docket Number: Reap. Dec. 9083; Entry Nos. 818, etc.
Citation: 40 Cust. Ct. 702
Volume: 40
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Carl Fischer Musical Instrument Co., Inc. v. United States
Judges: 
Pages: 702–702

Head Matter:
(Reap. Dec. 9083)
Carl Fischer Musical Instrument Co., Inc. v. United States
Entry Nos. 818, etc.
(Decided February 25, 1958)
Siegel, Mandell & Davidson 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 musical instruments, identified by the invoice items marked "A" and checked "RDE," that were imported from France and entered at the port of New York.
Stipulated facts upon which these appeals for reappraisement have been submitted establish that cost of production, as defined in section 402 (f) of the Tariff Act of 1930, is the proper basis for appraisement of the musical instruments in question, as hereinabove identified, and that such statutory value for these articles "is equal to the invoice values," and I so hold.
Judgment will be rendered accordingly.