United States v. Pratt & Whitney Aircraft Div. UAC

U.S. Customs Court

United States v. Pratt & Whitney Aircraft Div. UAC

38 Cust. Ct. 651

United States Customs Court·Decided May 10, 1957·No. Reap. Dec. 8798; Entry Nos. H-6; H-17; H-18; H-35·Published

Opinion

OlivbR, Chief Judge:

These four appeals for reappraisement relate

to certain aircraft engine parts exported from Canada and entered at the port of Hartford, Conn.

The cases are before me on an agreed set of facts that establish cost of production, as defined in section 402 (f) of the Tariff Act of 1930, to be the proper basis for appraisement of the merchandise in question and that such statutory value for each of the items is the invoice unit price, packed, and I so hold.

Judgment will be rendered accordingly.

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OlivbR, Chief Judge:

These four appeals for reappraisement relate

to certain aircraft engine parts exported from Canada and entered at the port of Hartford, Conn.

The cases are before me on an agreed set of facts that establish cost of production, as defined in section 402 (f) of the Tariff Act of 1930, to be the proper basis for appraisement of the merchandise in question and that such statutory value for each of the items is the invoice unit price, packed, and I so hold.

Judgment will be rendered accordingly.

United States v. Pratt & Whitney Aircraft Div. UAC, 38 Cust. Ct. 651 (cusc 1957).

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38 Cust. Ct. 651 (United States v. Pratt & Whitney Aircraft Div. UAC) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.