Case: Geigy Co., Inc. v. United States
Abbreviation: Geigy Co. v. United States
Decision Date: 1939-02-14
Docket Number: No. 4522; Entry No. 854736
Citation: 2 Cust. Ct. 845
Volume: 2
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Geigy Co., Inc. v. United States
Judges: 
Pages: 845–845

Head Matter:
Geigy Co., Inc. v. United States
No. 4522.
Invoice dated Basel, Switzerland, May 6, 1938.
Certified May 9, 1938.
Entered at New York, May 18, 1938.
Entry No. 854736.
(Decided February 14, 1939)
Arthur A. Beaudry for the plaintiff.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
Brown, Judge:
This appeal to reappraisement has been stipulated and submitted for decision by counsel for the parties hereto.
On the agreed facts I find the United States value, as that value is defined in section 402 (e) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that such value is $3,264 per pound. Judgment will be rendered accordingly.