Glanson Co. v. United States
United States Customs Court · 1958-08-13 · cited 4×
This case involved a challenge to the appraised customs values of imported wood cribbage boards from Canada, where the importer sought to establish lower values based on cost of production under section 402(f) of the Tariff Act of 1930 after the merchandise was found not to have a foreign or export value. On rehearing, the court accepted the plaintiff's affidavits detailing the costs of materials, labor, general expenses, packing, and profit, finding them sufficient to make a prima facie case despite prior objections that the figures were only approximate. The court reasoned that slight variations in costs were acceptable under the statutory standard, which aims to approximate actual production costs as closely as feasible, and that the profit element should be based on the manufacturer's actual profit from sales in the greatest quantity (to wholesalers). It therefore held that cost of production was the proper valuation basis and determined specific per-unit values for the two sizes of boards.