Case Name: Carson Pirie, Scott & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1937-05-19
Citations: 2 Cust. Ct. 953
Docket Number: No. 4576; Entry No. 6672
Parties: Carson Pirie, Scott & Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 953–954

Head Matter:
Carson Pirie, Scott & Co. v. United States
No. 4576.
Invoice dated Paris, France, December 6, 1937.
Entered at Chicago, Ill., December 16, 1937.
Entry No. 6672.
(Decided May 19, 1937)
G. W. R. Wallace (Joseph Schwartz of counsel) for the plaintiffs.
Webster J. Oliver, Assistant Attorney General (Joseph E. Weil, special attorney), for the defendant.

Opinion:
Keeee, Judge:
This appeal for reappraisement is brought by the importer against the appraiser's action in adding 8 per centum to the invoice .price of certain cotton hosiery imported from France to equal the foreign value of the merchandise.
At the trial it was shown that the addition was made to equal a tax in France known as "Unique." The plaintiffs conclusively established that the tax in question formed no part of the foreign value of the particular merchandise imported.
I therefore find that the foreign unit value of the merchandise is represented by the invoice and entered value thereof, plus packing as invoiced. Judgment will be entered accordingly.