The United States v. Clayton Chemical & Packaging Co.

ALMOND, Judge.

The United States, hereinafter appellant, appeals from the decision and judgment of the United States Customs Court, Second Division, Appellate Term, 52 Cust.Ct. 620, A.R.D. 169, affirming the decision of the trial court,1 wherein it was held in substance that the sales of the involved merchandise in small quantities were for experimental and testing purposes, and thus not in the ordinary course of trade. In determining the dutiable value, the court disregarded such sales.

The merchandise involved is PHENI-DONE, a coal tar product used in photography. PHENIDONE was exported from…