Case Name: Buffington's, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-05-13
Citations: 18 Cust. Ct. 590
Docket Number: No. 7237; Entry No. 738320
Parties: Buffington’s, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 590–590

Head Matter:
Buffington’s, Inc. v. United States
No. 7237.
Entry No. 738320.
Invoice dated London, England, January 10, 1946.
Certified January 17, 1946.
Entered at New York, N. Y., February 11, 1946.
(Decided May 13, 1947)
Lane, Young & Fox for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Cole, Judge (Abstract):
This appeal for reappraisement of various items of merchandise concerns 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, 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.