Case: Pacific Undergarment Co. v. United States
Abbreviation: Pacific Undergarment Co. v. United States
Decision Date: 1941-01-29
Docket Number: No. 5107; Entry No. 708439, etc.
Citation: 6 Cust. Ct. 763
Volume: 6
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Pacific Undergarment Co. v. United States
Judges: 
Pages: 763–763

Head Matter:
Pacific Undergarment Co. v. United States
No. 5107.
Entry No. 708439, etc.
Invoices dated Yokohama, Japan, June 24, 1936, etc.
Entered at New York July 22, 1936, etc.
(Decided January 29, 1941)
Puchhafer, Rode & Rode (John D. Rode of counsel) for the plaintiff.
Charles D. Lawrence, Acting Assistant Attorney General (Daniel I. Auster, 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 the issue and certain items of the merchandise in this case are the same as in the case of United States v. Nippon Dry Goods Co., Reap. Dec. 5006, and that as to said items the appraised value, less any amount added by the importer by reason of the so-called Japanese consumption tax, represent the export value, and that there was no higher foreign value.
On the agreed facts I find and hold the proper dutiable export value of the items of merchandise marked A and checked JWT on the invoices to be the value found by the appraiser, less any amount added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.