Case: Roberts, Reilly & Johns v. United States
Abbreviation: Roberts v. United States
Decision Date: 1962-02-07
Docket Number: Reap. Dec. 10164; Entry No. 906795
Citation: 48 Cust. Ct. 550
Volume: 48
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Roberts, Reilly & Johns v. United States
Judges: 
Pages: 550–550

Head Matter:
(Reap. Dec. 10164)
Roberts, Reilly & Johns v. United States
Entry No. 906795.
(Decided February 7, 1962)
Jolm D. Rode {Ellsworth JP. Qualey of counsel) for tbe plaintiff.
William S. Orriclc, Jr., Assistant Attorney General {Samuel D. Spector, trial attorney), for the defendant.

Opinion:
Lawrence, Judge:
This is am appeal for a reappraisemeiit of a plastic injection mould, imported from Canada in January 1951.
The case was submitted for decision upon a stipulation of fact in which it was agreed in substance that, on the date of exportation of said mould, there was neither foreign, export, nor United States value for such or similar merchandise and that the cost of production is the proper basis of appraisement. It was further agreed that said cost of production is $420.90 United States currency, net, packed.
Based upon the agreed statement of facts, the court concludes as a matter of law that cost of production,, as that value is defined in section 402(f) of the Tariff Act of 1930 (19 U.S.C. § 1402(f)), is the proper basis of appraisement of the instant merchandise and that said cost of production is $420.90 United States currency, net, packed.
Judgment will issue accordingly.