Tower v. United States

Mollison, Judge:

These cases are before me on rehearing, granted upon timely motion -made by counsel for the plaintiff after decision was rendered by me, which is reported in C. J. Tower & Sons v. United States, 40 Cust. Ct. 719, Reap. Dec. 9092.

In the above-cited decision, I concluded that the proper basis of value for the involved rubber-tipped bobby pins was cost of production, as defined in section 402(f), Tariff Act of 1930, and that the cost of production for the various items involved, i.e., Nos. 18, 24, 54, and 72, included a lump-sum figure in each instance for certain expenses…