Case Name: Russeks Fifth Ave., Inc. (Leading Forwarders, Inc. - Broker), et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-12-12
Citations: 17 Cust. Ct. 478
Docket Number: No. 6612; Entry No. 727841, etc.
Parties: Russeks Fifth Ave., Inc. (Leading Forwarders, Inc. — Broker), et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 478–479

Head Matter:
Russeks Fifth Ave., Inc. (Leading Forwarders, Inc. — Broker), et al. v. United States
No. 6612.
Entry No. 727841, etc.
Invoices dated London, England, September 8, 1941, etc.
Certified September 9, 1941, etc.
Entered at New York, N. Y., December 3, 1941, etc.
(Decided December 12, 1946)
Siegel, Mandell & Davidson for the plaintiffs.
Paul P. Rao, Assistant Attorney. General, for the defendant.

Opinion:
Code,- 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 Geó. 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 (e)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.
The agreed set of facts, embodied in the stipulation of submission, establish that export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 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 importers on entry because of advances in similar cases.