Hill Brown Corp. v. United States

This is an appeal from the decision and judgment of the Third Division, Appellate Term of the Customs Court, 55 Cust. Ct. 771, A.Ii.D. 198, affirming the decision and judgment of a single judge sitting in reappraisement of certain printed linen drapery and slipcover fabrics imported from England, 53 Cust. Ct. 412, R.D. 10823.

Both the trial judge and the Appellate Term ruled that cost of production, as defined in section 402(f) of the Tariff Act of 1930, is the proper basis for determining the value of the imported merchandise, and that such value is represented by the appraised value. It is…