Case Name: Gildesgame Corp. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-04-11
Citations: 22 Cust. Ct. 438
Docket Number: No. 7695; Entry No. 744298, etc.
Parties: Gildesgame Corp. et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 22
Pages: 438–439

Head Matter:
Gildesgame Corp. et al. v. United States
No. 7695.
Invoices dated Hudson, Quebec, Canada, March 11, 1942, etc.
Certified March 11, 1942, etc.
Entered at New York, N. Y., March 16, 1942, etc.
Entry No. 744298, etc.
(Decided April 11, 1949)
Brooks & Brooks (Frederick W. Brooks of counsel) for the plaintiffs.
David N. Edelstein, Assistant Attorney General, for the defendant.

Opinion:
Cole, Judge:
This case concerns tbe proper dutiable value of woven wool fabrics exported from tbe Province of Quebec, Canada, and entered at tbe port of New York.
Tbe case is before me on a written stipulation wherein tbe parties agree tbat tbe issues presented bere are tbe same in all material respects as those which were before tbe court in C. J. Tower & Sons v. United States, 21 Cust. Ct. 314, Reap. Dec. 7624, tbe record in which was incorporated by consent.
Tbe cited case found tbat an 8 per centum Canadian sales tax was not part of statutory foreign value, section 402 (c) of the Tariff Act of 1930, as amended by tbe Customs Administrative Act of 1938 (19 U. S. C. § 1402 (c)).
Undisputed facts establish tbat tbe proper basis for appraisement of tbe present merchandise is export value, as defined in section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), and tbat such dutiable value for tbe items in question is tbe appraised value, less tbe addition of tbe 8 per centum Canadian sales tax made by tbe importers on entry because of advances by tbe appraiser in similar cases. Judgment will be rendered accordingly.