Case: W. R. Zanes & Company v. United States
Abbreviation: Zanes v. United States
Decision Date: 1959-03-30
Docket Number: Reap. Dec. 9368; Entry No. 4648-H
Citation: 42 Cust. Ct. 583
Volume: 42
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: W. R. Zanes & Company v. United States
Judges: 
Pages: 583–584

Head Matter:
(Reap. Dec. 9368)
W. R. Zanes & Company v. United States
Entry No. 4648-H.
(Decided March 30, 1959)
Siegel, Mandell & Damdson for the plaintiff.
George Ooohram Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
This appeal for reappraisement relates to certain electric motors exported from Antwerp, Belgium, and entered at the port of Houston, Tex.
Stipulated facts, upon which, the case has been submitted, establish that the proper basis for appraisement of the merchandise in question is cost of production, as defined in section 402(f) of the Tariff Act of 1930, and that such statutory value thereof is the "invoice unit values less 16%% less 9%!% plus 0.60% packed," and I so hold. Judgment will be rendered accordingly.