Nova Chemical Corp. v. United States

34 Cust. Ct. 511

Opinion

Olivee, Chief Judge:

This appeal for reappraisement has been submitted for decision upon an agreed set of facts entered into by and between the respective parties hereto.

On the agreed facts I find the American selling price, as that value is defined in section 402 (g) of the Tariff Act of 1930, as amended by section 8 of the Customs Administrative Act of 1938, to be the proper basis for the determination of the value of the merchandise here involved, and that such value was $1.1385 per pound, less 1 per centum, net packed.

Judgment will be entered accordingly.