United States v. C. J. Tower & Sons

FoRD, Judge:

The appeals for reappraisement enumerated in schedule “A,” hereto attached and made a part hereof, relate to certain rubber-tipped bobby pins, imported from Canada. The bobby pins were attached to cards which contained 18, 24, 54, or 72 pins.

The case is before us at, this time to review the decision of the trial court in C. J. Tower & Sons v. United States, 44 Cust. Ct. 532, Reap. Dec. 9579, wherein it was held that the proper basis of appraisement is cost of production, as defined in section 402(f) of the Tariff Act of 1930.

The parties have agreed that there was no foreign value…