Case: August F. Stauff & Co., Inc. v. United States
Abbreviation: August F. Stauff & Co. v. United States
Decision Date: 1946-09-26
Docket Number: No. 6378; Entry No. 715128, etc.
Citation: 17 Cust. Ct. 319
Volume: 17
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: August F. Stauff & Co., Inc. v. United States
Judges: 
Pages: 319–319

Head Matter:
August F. Stauff & Co., Inc. v. United States
No. 6378.
Entry No. 715128, etc.
Invoices dated London, England, August 15, 1941, etc.
Certified August 18, 1941, etc.
Entered at New York, N. Y., September 20, 1941, etc.
(Decided September 26, 1946)
Daniel P. McDonald for the plaintiff.
Paul P. Bao, 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 (e)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.
Undisputed facts in the record before me establish 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 instant merchandise, and that such statutory values for the articles in question are the appraised values, less additions made by the importer on entry because of advances in similar cases.