Case Name: Ramallah Trading Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-07-30
Citations: 7 Cust. Ct. 387
Docket Number: No. 5356; Entry Nos. 819302 and 725113
Parties: Ramallah Trading Co. et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 387–388

Head Matter:
Ramallah Trading Co. et al. v. United States
No. 5356.
Invoices dated Yokohama, Japan, January 20, 1938, and Kobe, Japan, July 23, 1936.
Entered at New York February 21, 1938, and August 26, 1936.
Entry Nos. 819302 and 725113.
(Decided July 30, 1941)
Lane & Wallace (William H. Fox of counsel) for the plaintiffs.
Paul P. Bao, Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
Tilson, Judge:
Counsel for tlie respective parties have submitted for decision the appeals listed in schedule A, hereto attached and made a part hereof, upon a stipulation to the effect that the merchandise herein is similar to the rayon goods the subject of decision in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, and the record therein has been admitted in evidence in this case; that the appraised values of said merchandise, less any additions made by the importers by reason of the so-called Japanese consumption tax, represent the prices at or about the dates of exportation, at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of Japan in usual wholesale quantities and in the ordinary course of trade, and that there were no higher foreign values.
On the agreed facts, I find and hold the proper dutiable export value of the merchandise covered by said appeals to.be the values found by the appraiser, less any amounts added by the importers by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.