Marine Products Co. v. United States

This is an appeal from the judgment of the First Division, Appellate Term, of the United States Customs Court, rendered pursuant to its decision, Neap. Dec. 7830, 24 Cust. Ct. 615, modifying the judgment of the trial court, rendered in conformity with its decision, Reap. Dec. 7647, 22 Cust. Ct. 371, involving Reappraisements 151858-A/13 and 151859-A/14. The courts below determined cost of production under section 402 (f) of the Tariff Act of 1930 (19 U. S. C. A. sec. 1402 •(f)), as applied to canned tuna fish imported from Mexico into the United States.

The merchandise involved consists of two…