United States v. Humphrey & MacGregor, Inc.

Johnson, Judge:

This is an application for review of a decision and judgment of the trial court, holding that there was no foreign, export, or United States value for merchandise described as steel concrete reinforcing bars or stressed or prestressed steel bars and finding value on the basis of cost of production. Humphrey & MacGregor, Inc. v. United States, 42 Cust. Ct. 545, Reap. Dec. 9334. That decision also involved nuts and washers imported to be used with the steel bars, but no appeal has been filed in respect to them.

The merchandise before us was imported for the account of the…