United States v. Henry A. Wess, Inc.

RichaRdsoN, Judge:

This is an application for review of a decision and judgment of the trial court (Lawrence, J.), holding that cost of production, as that value is defined in 19 U.S.C.A., section 1402(f) (§ 402(f), Tariff Act of 1930), was the proper basis for determining the value of 1,000 mechanical calendars, imported from Denmark, and that such value did not include a royalty and a commission, which were paid by the consignee to the patentee and an independent sales agent, respectively. Henry A. Wess, Inc. v. United States, 44 Cust. Ct. 747, Reap. Dec. 9724. It is conceded that cost of…