Stockheimer & Harder v. United States

Rao, Chief Judge:

This is an application for review of a decision and judgment in a reappraisement action. The case was originally decided as Stockheimer & Harder and American Foreign Industries, Inc. v. United States, 49 Cust. Ct. 420, Reap. Dec. 10355, wherein it was held that cost of production, as defined in section 402(f) of the Tariff Act of 1930, was the proper basis for determining the value of the merchandise in issue which consisted of fishhooks, imported from France, and that such values were the claimed values as specifically computed in the findings of fact.

Thereafter, counsel for…