Case Name: Rogers Peet Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-03-24
Citations: 18 Cust. Ct. 497
Docket Number: No. 7077; Entry Nos. 739644; 771512
Parties: Rogers Peet Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 497–497

Head Matter:
Rogers Peet Co. v. United States
No. 7077.
Entry Nos. 739644; 771512.
Invoices dated London, England, January 16, 1946, etc.
Certified January 16, 1946, etc.
Entered at New York, N. Y., February 19, 1946, etc.
(Decided March 24, 1947)
Lane, Young & Fox for the plaintiff.-
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Cole, Judge (Abstract):
These appeals for reappraisement of various items of merchandise concern 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. § 1402 (e)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.
An agreed set of facts, embodied in the stipulation of submission, establishes that export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), is the proper basis for appraisement of the instant merchandise, and that such statutory values of the articles in question are the appraised values, less additions made by the importer on entry because of advances in similar cases.