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JOHN S. CONNOR, INC. v. UNITED STATES

C.D. 4621; Court No. R65/12928-8159.

405 F.Supp. 1072 (1975)

JOHN S. CONNOR, INC. v. UNITED STATES.

United States Customs Court.

December 15, 1975.

Attorney(s) appearing for the Case

Busby, Rivkin, Sherman, Levy & Rehm, New York City (Saul L. Sherman and Perla M. Kuhn, New York City, of counsel), for plaintiff.

Rex E. Lee, Asst. Atty. Gen. (Bernard J. Babb, New York City, trial attorney), for defendant.

On Cross-Motions for Summary Judgment

WATSON, Judge:

This case is before the court on cross-motions for summary judgment and involves the question of the correct dutiable value of a shipment of alkylate,1 imported from Germany in 1963 for use in the manufacture of detergents.

The merchandise was classified under item 403.60 of the TSUS,2 a classification which ordinarily would require...

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