Russeks Fifth Ave., Inc. v. United States

U.S. Customs Court

Russeks Fifth Ave., Inc. v. United States

17 Cust. Ct. 478, 1946 Cust. Ct. LEXIS 1117

CourtUnited States Customs Court

DecidedDecember 12, 1946

DocketNo. 6612; Entry No. 727841, etc.

StatusPublished

This text of 17 Cust. Ct. 478 (Russeks Fifth Ave., Inc. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Russeks Fifth Ave., Inc. v. United States, 17 Cust. Ct. 478, 1946 Cust. Ct. LEXIS 1117 (cusc 1946).

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Opinion

Code,- Judge (Abstract):

These appeals for reappraisement of various items of merchandise concern the so-called British purchase tax, described in the law of [479]*479the United Kingdom entitled, “Finance (No. 2) Act 1940 3 & 4 Geó. 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 (e)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.

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

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Code,- Judge (Abstract):

These appeals for reappraisement of various items of merchandise concern the so-called British purchase tax, described in the law of [479]*479the United Kingdom entitled, “Finance (No. 2) Act 1940 3 & 4 Geó. 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 (e)). United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334.

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

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Bluebook (online)

17 Cust. Ct. 478, 1946 Cust. Ct. LEXIS 1117, Counsel Stack Legal Research, https://law.counselstack.com/opinion/russeks-fifth-ave-inc-v-united-states-cusc-1946.