Case: J. Warner Prins (Freedman & Slater, Inc.) v. United States
Abbreviation: Prins v. United States
Decision Date: 1947-01-10
Docket Number: No. 6739; Entry No. 709752
Citation: 18 Cust. Ct. 285
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: J. Warner Prins (Freedman & Slater, Inc.) v. United States
Judges: 
Pages: 285–285

Head Matter:
J. Warner Prins (Freedman & Slater, Inc.) v. United States
No. 6739.
Entry No. 709752.
Invoice dated London, England, July 1945.
Certified July 1945.
Entered at New York, N. Y., September 7, 1945.
(Decided January 10, 1947)
Siegel, Mandell & Davidson for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
Cole, Judge (Abstract):
This appeal for reappraisement of various items of merchandise concerns 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 (c)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.
An agreed set of facts shows export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1402 Id)), 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.