“wr. John of the V. Browning definitions my opinion, comparable with the of tea same general added means which represent the for regardless States v.s Winsor Gustoms fore, this percentage als and Relgian and & 3, and gbrypetrge & 1953 in the of dutiable value. rege which are cenerally new type automatic shotgun, are "mercnandise The profit ‘whieh is Poo songeahpe A character". which greatest the of “cost of the other kinds all automatic cai profit general cheracter, is sold. United of definition statutory statutory in ROHS, March of in of ine., Appeals, the case of merchandise Dxvediters, decided Jan. 14, by these sale of the ane which for destinations the international Newton, Patent is added quantity it Inte, Court of 1953. As applied to the ll sample guns in question, thereelement of their statutory cost of production is the for profit (not less than 5%), above cost of materi- labor and automatic usual eeneral expenses, which is shotgun ene wander d as a whole {or, added by the if Fabriacue Hat ionale dtarmes de Guerre is the only manufacturer of autopete eo shotguns in aa lad wn, by that company alone), in the case f its sales of generally comparable automatic shotguns which vdenienae’ the greatest quantity sold, regardless ation for which they ere solid, i.se., whether for tion in Belgium or for exportation to the United exportation of this to element other of countries statutory Accordingly, cout of production a of the destinhome consumpStates or for determination may sive baby re an analysis of all such sales of generally compar ‘able automatic shotguns ror a reasonable period prior to the date of sichesten tion of the li sample guns in question. - tf can well understand the reluctance of the manufacturer of the guns in question to make a statement of their statutory cost of production. They were made experimentally, as an inci-~ dent to testing and correcting any defects in the machinery by which they will be regularly produced later. Apparently also, the manufacturer kept no records of their cost of production. Nevertheless, if the appraiser requires succ a statement, the manufacturer must compute their statutory cost of production, as explained above, to the best of its ability, being caret ase to deseribve the ficures in its statement as "estimated" » wherever that is the case. ; and no more However, sauples as there are only will be imported, 11 sample guns the appraiser, in on question recon-