Case Name: Abercrombie & Fitch Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-01-21
Citations: 18 Cust. Ct. 321
Docket Number: No. 6781; Entry No. 739460, etc.
Parties: Abercrombie & Fitch Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 321–321

Head Matter:
Abercrombie & Fitch Co. v. United States
No. 6781.
Entry No. 739460, etc.
Invoices dated Sheffield, England, December 29, 1941, etc.
Certified December 30, 1941, etc.
Entered at New York, N. Y., February 18, 1942, etc.
(Decided January 21, 1947)
Lane & Wallace and Lane, Young & Fox for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Lawrence, Judge:
It has been stipulated between the parties hereto that the issues herein relating to pewterware, etc., are the same in all material respects as those decided in United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. (Customs) 183, C. A. D. 334, and that the record therein may be incorporated herein.
Upon the agreed facts I find the export value, as defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for determining the values of said merchandise, and that such values are the appraised values, less additions made by importer on entry because of advances by the appraiser in similar cases.
Judgment will be entered accordingly.