Hudson Shipping Co. v. United States

Cole, Judge,

delivered tbe opinion of tbe court:

In this case we are asked to determine tbe elements of tbe “American selling price” formula for valuation of imported merchandise, and- tbe nature of proof necessary -to prove non-existence of sucb elements' in a case where that method of valuation is specifically directed in tbe tariff act. The involved merchandise consists of two importations of pbthalic anhydride, a coal-tar product provided for eo nomine in paragraph 27 (a) of the Tariff Act of 1930 with both a specific and an ad valorem duty. The dates of exportation of the shipments were…