United States v. Pacific Customs Brokerage Co. ex rel. Munising Wood Products Co.

EKwall, Judge:

This is an application for review of a decision and judgment of the trial court, Lawrence, J., holding that cost of production, as that value is defined in section 402 (f), Tariff Act of 1930 (19 U. S. C. § 1402 (f)), was the proper basis for determining the value of certain machines and parts imported from Canada and that such value was the invoice unit price of each item, plus its proportionate share of the cost of certain patterns, plus packing costs. Pacific Customs Brokerage Co. for Munising Wood Products Co., Inc. v. United States, 30 Cust. Ct. 547, Reap. Dec. 8218.

It is…