Case Name: Philipp Brothers Chemicals, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-01-08
Citations: 60 Cust. Ct. 1058
Docket Number: No. R68/4; reappraisements 284577-A, etc. (Boston)
Parties: Philipp Brothers Chemicals, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 60
Pages: 1058–1058

Head Matter:
No. R68/4.
reappraisements 284577-A, etc. (Boston).
Philipp Brothers Chemicals, Inc. v. United States,

Opinion:
In accordance with stipulation of counsel that the merchandise, facts, and issues are the same in all material respects as those in United States v. Philipp Bros. Chemicals, Inc. (56 Cust. Ct. 816, A.R.D. 208), the court found and held that United States value, as that value is defined in section 402(e), Tariff Act of 1930, as amended, is the proper basis for the determination of the value of the sodium peroxide involved and that such value was $0.129245 per pound, net packed.