Case Name: A. & M. Karagheusian, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-11-18
Citations: 17 Cust. Ct. 419
Docket Number: No. 6524; Entry No. 738313
Parties: A. & M. Karagheusian, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 419–419

Head Matter:
A. & M. Karagheusian, Inc. v. United States
No. 6524.
Entry No. 738313.
Invoice dated London, England, March 1945.
Certified March 1945.
Entered at New York, N. Y., July 2, 1945.
(Decided November 18, 1946)
Joseph F. Lockett for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Cole, Judge
(Abstract): This appeal for reappraisement of various items of merchandise concerns the so-called British purchase tax, described in the law of .the United Kingdom entitled, "Einanee (No. 2) Act of 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.
An agreed set of facts shows export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1402 (d)), to be the proper basis for appraisement of the instant merchandise, and that such statutory values for the carpets in question are the appraised values less additions made by the importer on entry because of advances in similar cases.