Case Name: John C. Rogers & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-04-01
Citations: 50 Cust. Ct. 430
Docket Number: Reap. Dec. 10471; Entry No. 25497
Parties: John C. Rogers & Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 50
Pages: 430–431

Head Matter:
(Reap. Dec. 10471)
John C. Rogers & Co., Inc. v. United States
Entry No. 25497.
(Decided April 1, 1963)
Dechert, Price & Rhoads for tlie plaintiff.
John W. Douglas, Assistant Attorney General, for the defendant.

Opinion:
Olives, Chief Judge:
This appeal for reappraisement relates to certain merchandise, identified herein as "2-Methyl-4-Chlorophenoxy Acetic Acid, 94% Minimum Assay," which was expected from Denmark on or about March 12, 1960, and entered at the port of Philadelphia.
Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise in question is American selling price, as defined in section 402(e) of the Tariff Act of 1930, as amended, and that such statutory value therefor is 88 cents per pound, net, packed, and I so hold.
Judgment will be rendered accordingly.