Case: Nippon Dry Goods Co., Inc. v. United States
Abbreviation: Nippon Dry Goods Co. v. United States
Decision Date: 1941-03-04
Docket Number: No. 5143; Entry Nos. 6438, etc.
Citation: 6 Cust. Ct. 815
Volume: 6
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Nippon Dry Goods Co., Inc. v. United States
Judges: 
Pages: 815–816

Head Matter:
Nippon Dry Goods Co., Inc. v. United States
No. 5143.
Entry Nos. 6438, etc.
Invoices dated Yokohama, Japan, August 23, 1935, etc.
Entered at New York September 10, 1935, etc.
(Decided March 4, 1941)
Sharretts & Hillis (Arthur L. Tollman 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 fisted in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issue herein is the same as in the case of United States v. Nippon Dry Goods Co., Reap., Dec. 5006, and that the appraised value, less any amount added by reason of the so-called Japanese consumption tax, represents the export value, and that there was no higher value at or about the dates of exportation.
On the agreed facts I find and hold the proper dutiable export value of the rayon wearing apparel and rayon footwear on the invoices 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. Judgment will be rendered accordingly.