Schweppes (U.S.A.), Ltd. v. United States

Rao, Judge:

This is an application for review of a decision and judgment sustaining the appraised value of certain imported merchandise. The merchandise in question consists of a flavoring extract imported in steel drums. The drums, being separately classifiable for tariff purposes, were separately appraised, and their value is not in issue here.

With respect to the flavoring extract, the appraiser found a value of 303 shillings, 1.90 pence1 per imperial gallon, based upon cost of production, as that value is defined in section 402(f) of the Tariff Act of 1930, as follows:(f) Cost of…