Case Name: States Mercantile Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-05-12
Citations: 42 Cust. Ct. 634
Docket Number: Reap. Dec. 9417; Entry No. 19903, etc.
Parties: States Mercantile Company v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 634–634

Head Matter:
(Reap. Dec. 9417)
States Mercantile Company v. United States
Entry No. 19903, etc.
(Decided May 12, 1959)
Lawrence d Tuttle for the plaintiff.
George OoeJiran Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
The appeals for reappraisement enumerated in schedule "A," hereto attached and made a part hereof, involve certain so-called sodium para-amino salicylate exported from Western Germany and entered at the port of San Francisco, Calif.
Stipulated facts, upon which the cases have been submitted, establish that the proper basis for appraisement of the merchandise in question is American selling price, as defined in section 402(g) of the Tariff Act of 1930, as amended, and that such statutory value therefor is as follows, according to the periods of exportation involved herein:
Export Item Period Price
sodium para-amino salicylate_ 1956 $2.20 per lb., less 1 per
sodium para-amino salicylate_ 1957 centum, net packed
sodium para-amino salicylate- 1958 $2.10 per lb., less 1 per centum, net packed $1.90 per lb., less 1 per centum, net packed
I so hold.
Judgment will be rendered accordingly.