Shannon Luminous Material Co. v. United States

Re, Judge:

The legal question presented in this case pertains to the proper dutiable value of a fluorescent dye. It was manufactured by L. B. Holliday Co., Ltd. of England, and is described on the invoice as “Fluorescent Brilliant Yellow R”.

The merchandise was exported from England during the period between February 14,1969 and July 29,1969,1 and was appraised on the basis of the American selling price at $18.70 per pound, less 1 percent, net packed.

The parties agree that the American selling price, as defined in section 402(e), Tariff Act of 1930, as amended by the Customs Simplifica*70tion Act…