Ercona Camera Corp. v. United States

Ford, Judge:

The appeals for reappraisement listed in schedule “A,” attached hereto and made a part hereof, were consolidated for the purpose of trial. Counsel for both sides agreed for the record that the basis of valution for appraisement was cost of production.

*676The importations involved herein consist of tape recorders, manufactured in England and exported to the United States between February 1956 and July 1958.

The merchandise was entered and appraised on the basis of cost of production, as defined in section 402(f) of the Tariff Act of 1930, or constructed value under section 402(d) of the…