Kuttoff, Pickhardt & Co. v. United States

This is an appeal by importer from a reappraisement by the Board of General Appraisers.

The imported merchandise is a coal-tar dye known as Hydron Pink F. F. Paste. It was exported from Germany May 4, 1923, and entered at New York June 8 following at the United States value of 12.32 per pound less certain deductions under the provisions of subdivision (d), section 402 of the Tariff Act of 1922.

It is sufficient for the purposes of this case to note that said subdivision (d) defines the United States value to be—

The price at which such or similar imported merchandise is freely offered for sale,…