Case Name: TransPacific Importing Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-03-05
Citations: 6 Cust. Ct. 820
Docket Number: No. 5151; Entry Nos. 2317, 614-K, etc.
Parties: TransPacific Importing Co. et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 820–820

Head Matter:
TransPacific Importing Co. et al. v. United States
No. 5151.
Entry Nos. 2317, 614-K, etc.
Invoices dated Yokohama, Japan, November 2, 1935, December 18, 1936, etc.
Entered at Seattle, Wash., November 15,1935, Sumas, Wash., January 15, 1937, etc.
(Decided March 5, 1941)
Lawrence & Tuttle (Geo. B. Tuttle of counsel) for the plaintiffs.
Charles D. Lawrence, Acting Assistant Attorney General (Richard H. Welsh, special attorney), for the defendant.

Opinion:
Tilson, Judge:
The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issue herein and the issue in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, is the same; that the appraised value, less certain additions, represents the proper dutiable export value, and that there is no higher foreign value.
On the agreed facts I find and hold the proper dutiable export value of the items of merchandise marked A and checked by the examiners of record to be the value found by the appraiser, less any additions made by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.