Chicago Bird & Cage Co. v. United States

Rao, Chief Judge:

In the case of Chicago Bird & Cage Co. v. United States, 51 Cust. Ct. 456, Reap. Dec. 10625, it was held that the proper statutory basis of value to be employed in determining the values of certain birdcages exported from Germany during the year 1957 was cost of production, as defined in section 402(f) of the Tariff Act of 1930, and that such values were the substantial equivalents of the entered values.

The question of the proper basis of value for German birdcages is again in issue in the present proceeding wherein 22 appeals for reappraisement have been consolidated for…