Montgomery Ward v. United States

Wilson, Judge:

These appeals for reappraisement involve certain cameras (and parts), described on the invoices as “Eolleiflex 4x4/ Xenar 3,5 with cases,” which were manufactured by Eollei-Werke Franke & Heidecke; hereinafter called “Franke & Heidecke,” Braun-*432schweig, Germany, and exported to Montgomery Ward & Company, Chicago, between July 1959 and February 1960.

The merchandise was appraised on the basis of cost of production, under section 402a (f) of the Tariff Act of 1980, as amended by the Customs Simplification Act of 1956. The parties are in agreement that cost of production is the…