Case Name: John Wanamaker, New York v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-09-19
Citations: 17 Cust. Ct. 312
Docket Number: No. 6364; Entry No. 725672/3, etc.
Parties: John Wanamaker, New York v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 312–312

Head Matter:
John Wanamaker, New York v. United States
No. 6364.
Entry No. 725672/3, etc.
Invoices dated London, England, September 2, 1941, etc.
Certified September 2, 1941, etc.
Entered at New York, N. Y., November 21, 1941, etc.
(Decided September 19, 1946)
Strauss & Hedges (Iiadley S. King of counsel) for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Cole, Judge
(Abstract): These appeals for reappraisement of various items of merchandise concern 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. 1940 ed. §1402 (c)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.
On the undisputed facts, I find export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1402 (d)), to be the proper basis for appraisement of the articles in question, and that such statutory values thereof are the appraised values, less additions made by the importer on entry because of advances in similar cases.