Case Name: British Tweeds, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-01-09
Citations: 18 Cust. Ct. 281
Docket Number: No. 6732; Entry No. 715303
Parties: British Tweeds, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 281–281

Head Matter:
British Tweeds, Inc. v. United States
No. 6732.
Entry No. 715303.
Invoice dated Hawick, Scotland, October 1944.
Certified October 1944.
Entered at New York, N. Y., December 11, 1944.
(Decided January 9, 1947)
Strauss & Hedges (Hadley S. King of counsel) 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, "Finance (No. 2) Act 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.
The cited case has been incorporated herein by consent of the parties who further agree on a set of facts, embodied in a written stipulation submitting the present case, showing 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 are the appraised values of the articles in question, less additions made by the importer on entry because of advances in similar cases.