Charles Stockheimer Inter-Maritime Fwdg. Co. v. United States

Oliyee, Chief Judge:

These appeals for reappraisement, presenting for determination the value of cashmere sweaters exported from Scotland and imported at the port of New York, have been submitted for decision on an agreed set of facts, setting forth in much detail different phases of market conditions as they relate to the issue raised in the stipulation of submission.

Under the agreed facts, the proper basis for appraisement of the present merchandise is cost of production, defined in section 402 (f) of the Tariff Act of 1930, as follows:(f) Cost of Pbodtjction.- — For the purpose of this…