Case Name: T. J. McKenna v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-10-17
Citations: 19 Cust. Ct. 275
Docket Number: No. 7411; Entry No. 737722
Parties: T. J. McKenna v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 275–275

Head Matter:
T. J. McKenna v. United States
No. 7411.
Invoice dated Bridport, England, December 12, 1945.
Certified December 13, 1945.
Entered at New York, N. Y., February 6, 1946.
Entry No. 737722.
(Decided October 17, 1947)
Barnes, Bichardson & Colburn (Hadley 8. King of counsel) for the plaintiff.
Paul P. Bao, 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.
The cited case has been incorporated herein by consent of the parties who further agree on a set of facts, embodied in a written stipulation submitting the present case, showing export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper basis for appraisement of the instant merchandise, and that such statutory value is the appraised value of the articles in question, less additions made by the importer on entry because of advances in similar cases.