United States v. Arrow Upholstery Co.

Lawrence, Judge:

This is an application for review of the decision and judgment of the trial court filed under the provisions of section 501 of the Tariff Act of 1930 (19 U. S. C. § 1501) and is limited to reappraisement 133765-A. The merchandise involved consists of furniture frames imported from Italy.

At the trial, counsel for the respective parties agreed that there was no foreign, export, or United States value for this merchandise, and the trial court adopted as the proper basis of appraisement the cost-of-production formula, as found in section 402 (f) of said act (19 U. S. C. § 1402…