Case Name: Terra Chemicals, Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-12-28
Citations: 34 Cust. Ct. 431
Docket Number: Reap. Dec. 8376; Entry Nos. 761955; 815449
Parties: Terra Chemicals, Inc., et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 34
Pages: 431–431

Head Matter:
(Reap. Dec. 8376)
Entry Nos. 761955; 815449.
Terra Chemicals, Inc., et al. v. United States
(Decided December 28, 1954)
Eugene R. Pickrell for the plaintiffs.
Warren E. Burger, Assistant Attorney General, for the defendant.

Opinion:
Wilson, Judge:
These appeals for reappraisement have been submitted for decision upon an agreed set of facts entered into by and between counsel for the respective parties hereto.
On the agreed facts, I find the American selling price, as that value is defined in section 402 (g) of the Tariff Act of 1930, as amended by section 8 of the Customs Administrative Act of 1938, to be the proper basis for the determination of the value of the isatin here involved, and that such value was $3.30 per pound.
The appeals having been abandoned insofar as they relate to all other merchandise, to that extent the appeals are hereby dismissed. Judgment will be entered accordingly.