Case Name: R. J. Saunders & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-03-06
Citations: 18 Cust. Ct. 445
Docket Number: No. 6974; Entry Nos. 728684; 744926
Parties: R. J. Saunders & Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 445–445

Head Matter:
R. J. Saunders & Co., Inc. v. United States
No. 6974.
Entry Nos. 728684; 744926.
Invoices dated London, England, October 27, 1941, etc.
Certified October 29, 1941, etc.
Entered at New York, N. Y., March 9, 1942, etc.
(Decided March 6, 1947)
Lane & Wallace and Lane, Young & Fox for the plaintiff.
Paul P. Bao, 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 (c)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.
An agreed set of facts, submitting these cases, 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, for the articles in question are the appraised values, less additions made by the. importer on entry because of advances in similar cases.