Augusta Chemical Co. v. United States

Wilson, Judge:

This appeal challenges the appraised value placed upon 400 pounds of a product, invoiced as “l-Chlor-2.4-dimethoxy-5-aminobenzene,” exported from Holland on March 11, 1955, and entered at the port of New York on March 23, 1955. The appraised value was $6 per pound, 100 per centum basis, packed. The importer claims a value of $3.50 per pound, on the American-selling-price basis.

It is conceded that the correct basis of appraisement is the American selling price, as provided in section 402 (g) of the Tariff Act of 1930, as amended, reading as follows:(g) American Selling Price. —…