Case: Samuel Shapiro & Co., Inc., a/c Okusa International Corp. v. United States
Abbreviation: Samuel Shapiro & Co. v. United States
Decision Date: 1956-12-04
Docket Number: Reap. Dec. 8703; Entry No. 2930
Citation: 37 Cust. Ct. 582
Volume: 37
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Samuel Shapiro & Co., Inc., a/c Okusa International Corp. v. United States
Judges: 
Pages: 582–582

Head Matter:
(Reap. Dec. 8703)
Entry No. 2930, etc.
Samuel Shapiro & Co., Inc., a/c Okusa International Corp. v. United States
(Decided December 4, 1956)
John D. Rode for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Olivee, Chief Judge:
The appeals for reappraisement, enumerated in schedule "A," attached hereto and made a part hereof, are before me on a written stipulation of submission wherein the parties agree to a set of facts which establish that the proper basis for appraisement of the merchandise covered by these cases is cost of production, as defined in section 402 (f) of the Tariff Act of 1930, and that such statutory value for each of the items in question is the invoice unit value plus packing, and I so hold.
Judgment will be rendered accordingly.