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SHANNON LUMINOUS MATERIAL COMPANY v. UNITED STATES

C. D. 4476; Court Nos. R70/5047, etc.

366 F.Supp. 1069 (1973)

SHANNON LUMINOUS MATERIAL COMPANY and Frank P. Dow Company, Inc. v. UNITED STATES.

United States Customs Court.

October 17, 1973.

Attorney(s) appearing for the Case

Glad & Tuttle, San Francisco, Cal. (Edward N. Glad, San Francisco, Cal., of counsel), for plaintiffs.

Irving Jaffe, Acting Asst. Atty. Gen. (Herbert P. Larsen, New York City, and David A. Ast, trial attys., Staten Island, N. Y.), for defendant.

RE, Judge:

The legal question presented in this case pertains to the proper dutiable value of a fluorescent dye. It was manufactured by L. B. Holliday Co., Ltd. of England, and is described on the invoice as "Fluorescent Brilliant Yellow R".

The merchandise was exported from England during the period between February 14, 1969 and July 29, 1969,1 and was appraised on the basis of the American selling price at $18.70 per pound, less...

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