Hornburg v. United States
This text of 34 Cust. Ct. 435 (Hornburg 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.
Opinion
The appeals for reappraisement listed in schedule “A,” hereto attached and made a part hereof, have been submitted for decision upon an agreed statement of facts entered into by and between counsel for the respective parties hereto.
On the agreed facts I 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 merchandise here involved, and that such values were as set forth in schedule “A,” hereto attached and made a part hereof.
Judgment will be entered accordingly.
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34 Cust. Ct. 435, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hornburg-v-united-states-cusc-1955.