Hill Brown Corp. v. United States

Richardson, Judge:

This is an application which was filed by the importer seeking a review of the decision and judgment of a single *772judge sitting in reappraisement in Hill Brown Corp. v. United States, 53 Cust. Ct. 412, Reap. Dec. 10823, and holding that cost of production, as defined in 19 U.S.C.A., section 1402(f) (section 402(f), Tariff Act of 1930), is the proper basis for determining the value of the subject merchandise, and that such value is represented herein by the appraised values. The involved merchandise consists of printed linen drapery and slipcover fabrics which were exported…