Case Name: Barnes-Hind Laboratories, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1961-08-22
Citations: 47 Cust. Ct. 442
Docket Number: Reap. Dec. 10067; Entry No. 5898
Parties: Barnes-Hind Laboratories, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 47
Pages: 442–442

Head Matter:
(Reap. Dec. 10067)
Barnes-Hind Laboratories, Inc. v. United States
Entry No. 5898.
(Decided August 22, 1961)
Glad & Tuttle for the plaintiff.
William E. Orrick, Jr., Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
This appeal for reappraisement relates to certain coal-tar products that were exported from Denmark and entered at the port of San Francisco, Calif.
Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the items in question is American selling price, as defined in section 402(e) of the Tariff Act of 1930, as modified by the Customs Simplification Act of 1956 (91 Treas. Dec. 295, T.D. 54165), and that such value therefor, which I hold to be the proper statutory value, is as follows:
Item Export period Price
Calcium PAS Trihydrate 1959 $2.75 less 1%
Sodium Amino salicylate $1.75 less 1%
Judgment will be rendered accordingly.