United States v. Border Brokerage Co.

Maletz, Judge:

The issue in this case concerns the proper value for duty purposes of a model of a telephonic “small call distributing-system” that was manufactured and sold by the Northern Electric Co., Ltd. of Ontario, Canada (Northern Electric), and imported into this country in June 1962 by appellee as customs broker for the account of the purchaser, Bell Telephone Laboratories of New York (Bell).

The imported model was appraised by the government on the basis of “cost of production” under section 402a(f) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (19…