Case Name: Abercrombie & Fitch Co. (A Corporation) et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-03-24
Citations: 18 Cust. Ct. 497
Docket Number: No. 7078; Entry No. 748028/1, etc.
Parties: Abercrombie & Fitch Co. (A Corporation) et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 497–497

Head Matter:
Abercrombie & Fitch Co. (A Corporation) et al. v. United States
No. 7078.
Entry No. 748028/1, etc.
Invoices dated Bridport, England, February 27, 1946, etc.
Certified March 1, 1946, etc.-
Entered at New York, N. Y., March 27, 1946, etc.
(Decided March 24, 1947)
Lane, Young & Fox for the plaintiffs.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
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 Custom's Administrative Act of 1938 (19 U. S. C. § 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. § 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.