Case Name: Charles Creed, Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-03-27
Citations: 18 Cust. Ct. 509
Docket Number: No. 7101; Entry No. ASB 67, etc.
Parties: Charles Creed, Inc., et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 509–509

Head Matter:
Charles Creed, Inc., et al. v. United States
No. 7101.
Entry No. ASB 67, etc.
Invoices dated London, England, March 25, 1946, etc.
Certified April 11, 1946, etc.
Entered at New York, N. Y., April 22, 1946, etc.
(Decided March 27, 1947)
Brooks & Brooks for the plaintiffs.
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. § 1402 (c)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.
Undisputed facts show 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 values for the articles in question are the appraised values less additions made by the importers on entry because of advances in similar cases.