University of Chicago Press v. United States

ORDER

Mollison, Judge:

The merchandise involved in this appeal for reappraisement consisted of 200 unbound copies of a book entitled “The Small Industries of Japan,” entered at Chicago and imported by the University of Chicago Press. The books were entered at 80 cents per copy, plus packing, and were appraised at $2.14 per copy, plus packing. The books were entered and appraised on the basis of cost of production and it is agreed by both plaintiff and defendant that cost of production, as defined in section 402 (f) of the Tariff Act of 1930 (19 U. S. C. § 1402 (f)), is the proper basis for…