Case: American Express Company v. United States
Abbreviation: American Express Co. v. United States
Decision Date: 1959-09-15
Docket Number: Reap. Dec. 9506; Entry No. 14256, etc.
Citation: 43 Cust. Ct. 489
Volume: 43
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: American Express Company v. United States
Judges: 
Pages: 489–490

Head Matter:
(Reap. Dec. 9506)
American Express Company v. United States
Entry No. 14256, etc.
(Decided September 15, 1959)
Barnes, RiohariLson & Colburn for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
OliveR, Chief Judge:
The appeals for reappraisement enumerated in schedule "A," hereto attached and made a part hereof, relate to certain comptograph machines and parts thereof exported from Germany during the period from approximately February 1, 1955, to March 1,1957, and entered at the port of Chicago, Ill.
Stipulated facts, upon which these appeals have 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 for the comptograph machines identified by the invoice item numbers enumerated in schedule "B," attached hereto and made a part hereof, is as set forth in said schedule "B," and that such statutory value for the parts of comptograph machines included in the invoices involved herein is, in each instance, the net invoice price, and I so hold.
The appeals for reappraisement, having been abandoned as to all other merchandise, are dismissed, except as to the comptograph machines and parts thereof hereinabove identified.
Judgment will be rendered accordingly.