American Express Co. v. United States

17 Cust. Ct. 420, 1946 Cust. Ct. LEXIS 1033

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 th'e 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.

Undisputed facts establish that the proper basis for appraisement of the instant merchandise is export value, section 402 (d) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1402 (d)), and that such statutory values for the articles in question are the appraised values, less the additions made by the importer on sntry because of advances by the appraiser in similar cases.