Case Name: Oceanic Trading Co. (Corp.) v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-06-24
Citations: 7 Cust. Ct. 358
Docket Number: No. 5330; Entry No. 732871, etc.
Parties: Oceanic Trading Co. (Corp.) v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 358–358

Head Matter:
Oceanic Trading Co. (Corp.) v. United States
No. 5330.
Invoices dated Kobe, Japan, November 9, 1940, etc.
Certified November 15, 1940, etc.
Entered at New York December 23, 1940, etc.
Entry No. 732871, etc.
(Decided June 24, 1941)
Siegel & Mandell for the plaintiff.
Charles ID. Lawrence, Acting Assistant Attorney General (Daniel 1. Auster, special attorney), for the defendant.

Opinion:
Tilson, Judge:
The appeals listed above have been submitted for decision upon a stipulation to the effect that the rayon table covers herein are of the same character and description as those covered by the decision in United States v. Nippon Dry Goods Co., Reap. Dec. 5006; that the appraised values less any additions made by the importer by reason of the so-called Japanese consumption tax represent the proper export value of this merchandise, and that there was no higher foreign value therefor.
.On the agreed facts I find and hold the proper dutiable export value of the rayon table covers covered by said appeals 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.