Case Name: B. W. Baker Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-09-12
Citations: 3 Cust. Ct. 562
Docket Number: No. 4636; Entry No. 485
Parties: B. W. Baker Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 562–563

Head Matter:
B. W. Baker Co. v. United States
No. 4636.
Invoice dated Langenhagen-Hannover, Germany, December 12,1936.
Certified December 14, 1936.
Entered at Minneapolis, Minn., January 7, 1937.
Entry No. 485.
(Decided September 12, 1939)
B. W. Baker for the plaintiff.
Webster J. Oliver, Assistant Attorney General (Richard F. Weeks, special attorney), for the defendant.

Opinion:
Evans, Judge:
This is an appeal from a finding of value made by the appraiser of merchandise at the port of Minneapolis, Minn. The question involved is whether an item of discount noted on the invoice as 2 per centum is a dutiable item. The appraiser found the value to be the invoiced unit prices less 33 per centum on $278, plus packing charges, less items marked "X". The importer at the trial claimed that a discount of 2 per centum for cash is a nondutiable item and should have been deducted. The appraiser at the port of entry when called to the stand by the importer admitted that this item of 2 per centum cash discount is a nondutiable charge and that the importer's claim should be allowed. I therefore find that the value of the merchandise is the invoiced unit prices less 33 % per centum on $278.24, plus packing charges, less items marked "X", less 2 per centum.
Judgment will be rendered accordingly. It is so ordered.