Philipp Bros. Chemicals, Inc. v. United States

Wilson, Judge:

This is an appeal for reappraisement of the value of certain sodium peroxide, exported from Germany on or about July 15,1953, and entered at the port of New York.

The involved merchandise was appraised on the basis of foreign value, as defined in section 402(c) of the Tariff Act of 1930, as amended, at DM177 per hundred kilos, net, less 2 percent, plus drums at DM45 each. It was entered at the invoice price, less nondutiable charges of 10.758 cents per pound, as representing export value (section 402(d) of the Tariff Act of 1930).

The merchandise in question was manufactured and…