Tax
The A. De Pinna Co. et al. v. United States
17 Cust. Ct. 350·United States Customs Court·1946
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Opinion
The A. De Pinna Co. et al. v. United States
No. 6406.
Entry No. 741274, etc.
Invoices dated Edinburgh, Scotland, January 13, 1942, etc.
Certified January 13, 1942, etc.
Entered at New York, N. Y., March 4, 1942, etc.
(Decided October 3, 1946)
Jordan & Klingaman for the plaintiffs.
Paul P. Bao, 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.
Undisputed facts show export value, section 402 (d) of the Tariff Act of 1930' (19 U. S. C. 1940 ed.- § 1402 (d)), to be the proper basis for appraisement of the instant merchandise, and that such statutory values for the articles in question are the appraised values less additions made by the importers on entry because of advances in similar cases.