Case Name: Abercrombie & Fitch Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-07-16
Citations: 19 Cust. Ct. 225
Docket Number: No. 7343; Entry Nos. 728682; 741584
Parties: Abercrombie & Fitch Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 225–225

Head Matter:
Abercrombie & Fitch Co. v. United States
No. 7343.
Invoices dated Walsall, England, October 18, 1945, etc.
Certified October 1945, etc.
Entered at New York, N. Y., December 19, 1945, etc.
Entry Nos. 728682; 741584.
(Decided July 16, 1947)
Lane, Young & Fox for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Lawrence, Judge:
It has been agreed between the parties hereto that the issues herein relating to the above-mentioned merchandise are the same in all material respects as those decided in United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. (Customs) 183, C. A. D. 334, and that the record therein may be •incorporated herein.
Upon the agreed facts I find the export value, as defined in section 402 (d), Tariff Act of 1930, to be the proper basis for determining the values of said merchandise, and that such values are the appraised values, less additions made by importer on entry because of advances by the appraiser in similar cases.
Judgment will be entered accordingly.