General

United States v. Pratt & Whitney Aircraft Div. UAC

38 Cust. Ct. 651·United States Customs Court·1957

Brief incoming

Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.

Opinion

(Reap. Dec. 8798) United States v. Pratt & Whitney Aircraft Div. UAC Entry Nos. H-6; H-17; H-18; H-35, (Decided May 10, 1957) George Cochran Doub, Assistant Attorney General, for the plaintiff. Defendant not represented by counsel. [MAJORITY — OlivbR, Chief Judge:] 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.