McCauley v. United States

U.S. Customs Court

McCauley v. United States

48 Cust. Ct. 522

CourtUnited States Customs Court

DecidedJanuary 23, 1962

DocketReap. Dec. 10146; Entry No. 25497, etc.

StatusPublished

This text of 48 Cust. Ct. 522 (McCauley v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

McCauley v. United States, 48 Cust. Ct. 522 (cusc 1962).

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Opinion

Mollison, Judge:

The merchandise the subject of the appeals for reappraisement enumerated in the attached schedule consists of a chemical known as MCPA, but more particularly described as hereinafter indicated. The parties have agreed that the correct basis of valuation is American selling price, as defined in section 402(g) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, or section 402a (g) of the said tariff act, as amended by the Customs Simplification Act of 1956, depending upon the date of importation.

The parties have submitted the case for decision upon a stipulation, on the basis of which I find the American selling price to be as follows:

Item Period Price

2-Methyl-4-phenoxy acetic 1955 to 6/8/56_ 950 per lb., net packed acid, 98.8%.

Minimum assay_ 6/9/56 to end of 1959_880 per lb., net packed

Judgment will issue accordingly.

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Mollison, Judge:

The merchandise the subject of the appeals for reappraisement enumerated in the attached schedule consists of a chemical known as MCPA, but more particularly described as hereinafter indicated. The parties have agreed that the correct basis of valuation is American selling price, as defined in section 402(g) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, or section 402a (g) of the said tariff act, as amended by the Customs Simplification Act of 1956, depending upon the date of importation.

The parties have submitted the case for decision upon a stipulation, on the basis of which I find the American selling price to be as follows:

Item Period Price

2-Methyl-4-phenoxy acetic 1955 to 6/8/56_ 950 per lb., net packed acid, 98.8%.

Minimum assay_ 6/9/56 to end of 1959_880 per lb., net packed

Judgment will issue accordingly.

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Bluebook (online)

48 Cust. Ct. 522, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mccauley-v-united-states-cusc-1962.