Case Name: S. H. Kress & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-03-04
Citations: 10 Cust. Ct. 574
Docket Number: No. 5836; Entry Nos. 3234 and 2295
Parties: S. H. Kress & Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 574–574

Head Matter:
S. H. Kress & Co. v. United States
No. 5836.
Invoices dated Yokohama, Japan, April 4, 1936, and Kobe, Japan, December 24,1935.
Certified April 7, 1936, and December 26, 1935.
Entered at New Orleans, La., May 18, 1936, and February 18, 1936.
Entry Nos. 3234 and 2295.
(Decided March 4, 1943)
Sharretts & Hillis (Arthur L. Tollman of counsel) for the plaintiff.
Paul P. Rao, Assistant Attorney General {Daniel I. Auster, 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 certain items of the involved merchandise are of the same character and description as those involved in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, and that the appraised value, less any additions made by the importer or appraiser by reason of the so-called Japanese consumption tax, represents the export value of such items, and that there was no higher foreign value at or about the dates of exportation thereof.
Accepting this stipulation as a statement of fact, and following the cited authority, I find and hold the proper dutiable export value of the rayon parasols covered by said appeals to be the value found by the appraiser, less any additions made by either the importer or appraiser by reason of the so-called Japanese consumption tax. Judgment will-be rendered accordingly.