Case: Nippon Dry Goods Co. v. United States
Abbreviation: Nippon Dry Goods Co. v. United States
Decision Date: 1941-04-16
Docket Number: No. 5215; Entry No. 2102, etc.
Citation: 6 Cust. Ct. 903
Volume: 6
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Nippon Dry Goods Co. v. United States
Judges: 
Pages: 903–903

Head Matter:
Nippon Dry Goods Co. v. United States
No. 5215.
Entry No. 2102, etc.
Invoices dated Yokohama, Japan, July 30, 1937, etc.
Certified July 31, 1937, etc.
Entered at San Francisco, Calif., August 17, 1937, etc.
(Decided April 16, 1941)
Lawrence & Tuttle (Frank L. Lawrence of counsel) for the plaintiff.
Charles D. Lawrence, Acting Assistant Attorney General (Richard H. Welsh, special attorney), for the defendant.

Opinion:
Tilson, Judge:
The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that certain items of the merchandise are the same .in .ch^f a'cter .and description as those covered by United States v. Nippon Dry Goods Co., Reap. Dec. 5006, that the appraised value of said items less any additions made by the importer by reason of the so-called' Japanese consumption tax represents the proper export value, and that there was no higher foreign value.
On the agreed facts I find and hold the proper dutiable value of the rayon wearing apparel and rayon footwear 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. Judgraent will b'ejrehdersd accordingly.