Gehrig Hoban & Co. v. United States

Wilson, Judge:

This is an appeal for reappraisement of the value of certain merchandise, consisting of “Canoe Cologne No. 226,” exported from France on or about September 5,1959. The question here involved concerns the proper cost of production of the merchandise in question.

The merchandise was entered after the effective date of the Customs Simplification Act of 1956, TJD. 54165, and is identified on the final list, published 'by the Secretary of the Treasury pursuant thereto, T.D. 54521, as “Perfumery, including cologne and toilet waters, containing alcohol.” Appraisement of the merchandise…