Case: Jno. G. McGiffin v. United States
Abbreviation: McGiffin v. United States
Decision Date: 1957-07-17
Docket Number: Reap. Dec. 8915; Entry No. J-281
Citation: 39 Cust. Ct. 577
Volume: 39
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Jno. G. McGiffin v. United States
Judges: 
Pages: 577–578

Head Matter:
(Reap. Dec. 8915)
Entry No. J-281.
Jno. G. McGiffin v. United States
(Decided July 17, 1957)
Brooks & Brooks for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
This appeal for reappraisement relates to certain bicycles exported from Germany and entered at the port of Jacksonville, Fla.
The case is before me on an agreed set of facts, establishing that cost of production, as defined in section 402 (f) of the Tariff Act of 1930, is the proper basis for appraisement of the merchandise in question, and that such statutory value for these bicycles is United States $22.04 each, less inland and ocean freight, and I so hold. Judgment will be rendered accordingly.