United States v. F. P. Dow, Inc.

Nichols, Judge:

This is an application for review of a decision and judgment of Donlon, J., holding that the cost of production of a fully automatic bottle blow molding machine, imported from Eng*752land and entered at tbe port of Los Angeles on July 24, 1957, was $14,000. F. P. Dow, Inc., of Los Angeles, a/c Olympic Plastics Co., Inc. v. United States, 51 Cust. Ct. 440, Reap. Dec. 10616.

The parties are in agreement that cost of production, as that value is defined in section 402(f) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, is the proper basis of…