Hudson Shipping Co. v. United States

Mollison, Judge:

These two appeals for reappraisement were consolidated for trial and disposition. The merchandise involved consists of phthalic anhydride, a coal-tar product provided for by name in paragraph 27 (a) of the Tariff Act of 1930 at a compound rate of duty, i. e., a combination of ad valorem and specific duties. Paragraph 27 (c) of the said act is applicable in such situation and reads as follows:(c) The ad valorem rates provided in this paragraph shall be based upon the American selling price (as defined in subdivision (g) of section 402, Title IV), of any similar competitive…