Case Name: Trans World International Service Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-02-25
Citations: 40 Cust. Ct. 702
Docket Number: Reap. Dec. 9084; Entry No. IAD #994588
Parties: Trans World International Service Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 40
Pages: 702–702

Head Matter:
(Reap. Dec. 9084)
Trans World International Service Co. v. United States
Entry No. IAD #994588.
(Decided February 25, 1958)
Eugene R. Pichrell for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
This appeal for reappraisement relates to certain drugs exported from Germany and entered at the port of New York.
Stipulated facts, upon which the case has been submitted, establish that foreign value, as defined in section 402 (c) of the Tariff Act of 1930, as amended, is the proper basis for the merchandise in question, and that such statutory value for each of the items covered by this appeal for reappraisement is the appraised value, "without the additional 4 per centum home consumption tax," and I so hold. Judgment will be rendered accordingly.