Tax
United States v. L. Bamberger & Co.
17 Cust. Ct. 313·United States Customs Court·1946
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Opinion
United States v. L. Bamberger & Co.
No. 6365.
Entry No. N-225, etc.
Invoices dated London, England, October 30, 1940, etc.
Certified October 31, 1940, etc.
Entered at Newark, N. J., December 13, 1940, etc.
(Decided September 19, 1946)
Paul P. Bao, Assistant Attorney General, for the plaintiff.
Strauss & Hedges (Hadley S. King of counsel) for the defendant.
[MAJORITY — Cole, Judge]
Cole, Judge
(Abstract): These appeals for reappraisement of various items of merchandise concern the so-called British purchase tax, described in the law of the United Kingdom entitled, “Finance (No. 2) Act 1940 3 & 4 Geo. 6 Ch. 48.” The said tax was held not to be an item to be included in foreign value as defined in section 402 (e) of the Tariff Act of 1930 as amended by the Customs Administrative Act of 1938 (19 U. S. C. 1940 ed. § 1402 (c)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.
The established facts make export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1402 (d)), the proper basis for appraisement of the articles in question, such statutory value thereof being the appraised values.