H. J. Heinz Co. v. United States

U.S. Customs Court

H. J. Heinz Co. v. United States

15 Cust. Ct. 426, 1945 Cust. Ct. LEXIS 1062

CourtUnited States Customs Court

DecidedSeptember 18, 1945

DocketNo. 6218; Entry No. 53

StatusPublished

This text of 15 Cust. Ct. 426 (H. J. Heinz Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

H. J. Heinz Co. v. United States, 15 Cust. Ct. 426, 1945 Cust. Ct. LEXIS 1062 (cusc 1945).

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Opinion

Kincheloe, Judge:

When this' appeal for reappraisement was called for hearing, counsel for the respective parties submitted the appeal on a statement of facts agreeing in substance that the proper basis of valuation is cost of production and that such value is $0.4679 per each #12 tin of 128 fluid ounces, Canadian currency.

I therefore find the cost of production, as that value is defined in section 402 (f) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the involved merchandise, and that such value is $0.4679 per each #12 tin of 128 fluid ounces, Canadian currency.

Judgment will be rendered accordingly.

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Kincheloe, Judge:

When this' appeal for reappraisement was called for hearing, counsel for the respective parties submitted the appeal on a statement of facts agreeing in substance that the proper basis of valuation is cost of production and that such value is $0.4679 per each #12 tin of 128 fluid ounces, Canadian currency.

I therefore find the cost of production, as that value is defined in section 402 (f) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the involved merchandise, and that such value is $0.4679 per each #12 tin of 128 fluid ounces, Canadian currency.

Judgment will be rendered accordingly.

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Bluebook (online)

15 Cust. Ct. 426, 1945 Cust. Ct. LEXIS 1062, Counsel Stack Legal Research, https://law.counselstack.com/opinion/h-j-heinz-co-v-united-states-cusc-1945.