Tax
John Wanamaker, New York et al. v. United States
17 Cust. Ct. 330·United States Customs Court·1946
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Opinion
John Wanamaker, New York et al. v. United States
No. 6400.
Entry No. 710310, etc.
Invoices dated London, England, September 1944, etc.
Certified September 1944, etc.
Entered at New York, N. Y., October 26, 1944, etc.
(Decided September 30, 1946)
Strauss & Hedges (Hadley S. King of counsel) for the plaintiffs.
Paul P. Rao, Assistant Attorney General, 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 (c) 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.
An agreed set of facts shows export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1402 (d)), to be the proper basisfor appraisement of 'the instant merchandise, and that such statutory values for the articles in question 'áre the appraised values less additions made by the importers on entry because of advances in similar cases.