
    Marks & Spencer Sales Corp. et al. v. United States
    No. 6932.
    Entry No. 700881, etc.
    Invoices dated London, England, June 6, 1941, etc.
    Certified June 8, 1941, etc.
    Entered at New York, N. Y., July 7, 1941, etc.
    (Decided February 28, 1947)
    
      Fred Bennett for the plaintiffs.
    
      Paul P. Bao, Assistant Attorney General, for the defendant.
   Cole, Judge (Abstract):

These appeals for reappraisement of various items of merchandise concern 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. § 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. § 1402 (d)), and that such statutory values for the articles in question are the appraised values, less the additions made by the importers on entry because of advances by the appraiser in similar cases.  