Case: Davies, Turner & Co. v. United States
Abbreviation: Davies v. United States
Decision Date: 1957-12-20
Docket Number: Reap. Dec. 9035; Entry No. 760950
Citation: 39 Cust. Ct. 716
Volume: 39
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Davies, Turner & Co. v. United States
Judges: 
Pages: 716–716

Head Matter:
(Reap. Dec. 9035)
Entry No. 760950.
Davies, Turner & Co. v. United States
(Decided December 20, 1957)
John D. Bode for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
LawbeNCE, Judge:
The question of the proper dutiable value of certain electrical articles imported from England is presented by the above-enumerated appeal for a reappraisement.
A stipulation of fact has been entered into by the parties hereto wherein it has been agreed that, at the time of exportation of the involved merchandise, there was no foreign, export, or United States value for such or similar merchandise and that the cost of production of said articles, within the purview of section 402 (f) of the Tariff Act of 1930 (19 U. S. C. § 1402 (f)), is as follows:
Item Cost of production
Superb Electric Immersion Heaters £0.4.3
Es—Es Electric Immersion Thermostat Major £0.8.0
Upon the agreed facts of record, I find and hold that cost of production, as that value is defined in section 402 (f), supra, is the proper basis of value for the articles in issue and that said value is as above set forth.
Judgment will be entered accordingly.