Gerhard & Hey Co. v. United States

Cline, Judge:

This is an application for review of a decision of Kincheloe, J., holding that the merchandise imported between December 6, 1939, and May 16, 1940, was properly dutiable on the basis of the value found by the appraiser. The merchandise consists of illustrated books printed in English on history of art and the work of particular artists.

On May 25, 1943, after a trial, Judge Kincheloe rendered a decision holding that there was no foreign market value, no export value, and no United States value for the merchandise and that it was dutiable on the basis of the cost of production…