Case: R. H. Macy & Co., Inc. v. United States
Abbreviation: R. H. Macy & Co. v. United States
Decision Date: 1948-03-25
Docket Number: No. 7571; Entry Nos. 766811; 709944
Citation: 20 Cust. Ct. 411
Volume: 20
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: R. H. Macy & Co., Inc. v. United States
Judges: 
Pages: 411–411

Head Matter:
R. H. Macy & Co., Inc. v. United States
No. 7571.
Entry Nos. 766811; 709944.
Invoices dated London, England, May 16, 1946, etc.
Certified May 16, 1946, etc.
Entered at New York, N. Y., June 7, 1946, etc.
(Decided March 25, 1948)
John B. Bafter 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. § 1402 (c)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.
The cited case has been incorporated herein by consent of the parties who further agree on a set of facts, embodied in a written stipulation submitting the present cases, showing 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 are the appraised values of the articles in question.