Border Brokerage Co. v. United States

Ford, Judge:

This appeal for reappraisement contests the dutiable value of an importation of an article described on the invoice as a “Switching System #2A”. The merchandise was appraised on the basis of cost of production as set forth in section 402a(f) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165, at $237,482.48 Canadian funds.

Counsel for plaintiff do not contest the basis of appraisement, cost of production, but contend alternatively that the appraised value in Canadian funds is either $37,089 if the costs of development and…