Ciba Co. v. United States

Wilson, Judge:

This appeal for reappraisement involves the dutiable value of a coal-tar color described as “Deorlene Brilliant Red R,” which was exported from Switzerland on June 8,1959.

The involved merchandise was appraised at $2.0191 per pound, net, packed, on the basis of United States value, as defined in section *494402a (e) of tbe Tariff Act of 1930, as amended by tbe Customs Simplification Act of 1956, pursuant to tbe provisions of paragraph 28 (c) and (d) of tbe said tariff act, as amended.

Plaintiff claims that tbe proper basis of appraisement for tbe merchandise in question is United…