Tax
International Forwarding Co., Inc., et al. v. United States
17 Cust. Ct. 424·United States Customs Court·1946
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Opinion
International Forwarding Co., Inc., et al. v. United States
No. 6535.
Entry No. 728462, etc.
Invoices dated Wealdstone, England, October 30, 1941, etc.
Certified November 1, 1941, etc.
Entered at New York, N. Y., December 6, 1941, etc.
(Decided November 19, 1946)
Jordan & Klingaman 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.
Undisputed facts establish that the proper basis for appraisement of the instant merchandise is export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1402 (d)), and that such statutory values for the articles in question are the appraised values, less the additions made by the importers on entry because of advances by the appraiser in similar cases.