Case Name: F. B. Vandegrift & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967-02-28
Citations: 58 Cust. Ct. 911
Docket Number: No. R67/47; reappraisement 244820-A (Philadelphia)
Parties: F. B. Vandegrift & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 58
Pages: 911–912

Head Matter:
Before Judge Ford,
February 28, 1967
No. R67/47.
F. B. Vandegrift & Co., Inc. v. United States,
reappraisement 244820-A (Philadelphia).

Opinion:
In accordance with stipulation of counsel that the merchandise consists of canned hard shell clams similar in all material respects to those the subject of Geo. S. Bush & Co., Inc. v. United States (48 Cust. Ct. 689, A.R.D. 140), the court found and held that American selling price, as that value is defined in section 402(g) Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, is the proper basis of value for the merchandise in issue and that said value is $7.50 per 2 dozen cans, less 1 y2 percent cash discount, less %0 percent swell allowance, net packed.