Case Name: States Mercantile Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-02-07
Citations: 48 Cust. Ct. 548
Docket Number: Reap. Dec. 10162; Entry No. CE-6252
Parties: States Mercantile Company v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 48
Pages: 548–549

Head Matter:
(Reap. Dec. 10162)
States Mercantile Company v. United States
Entry No. CE-6252.
(Decided February 7, 1962)
Lawrence & Tuttle for the plaintiff.
'William H. Orriclc, Jr., Assistant Attorney General, for the defendant.

Opinion:
WilsoN, Judge:
This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:
IT IS HEREBY STIPULATED AND AGREED, by and between counsel for the plaintiff and the Assistant Attorney General for the United States, subject to the approval of the Court:
That the merchandise the subject of the above-entitled appeal for reappraisement is properly dutiable on the basis of American Selling Price as defined in Section 402(g), Tariff Act of 1930 as amended.
That the said American Selling Price as defined in Section 402(g), Tariff Act of 1930 as amended, was as follows for the export period indicated.
Item Export period Price
Sodium Pas 1956 $2.20 per lb. less 1% net packed
IT IS FURTHER STIPULATED AND AGREED that the appeal he deemed submitted for decision on this stipulation.
On the agreed facts, I find 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 merchandise here involved and that such value at the time of exportation was $2.20 pel pound, less 1 per centum, net, packed.
Judgment will issue accordingly.