Dunlap v. United States

Mollison, Judge:

The merchandise involved in these appeals for reappraisement consists of certain cigars exported from Cuba during the months of April, May, and June 1946. The cigars were invoiced and entered at various unit prices, plus packing, and were appraised at the same unit prices, net, plus 2.2 per centum Cuban sales tax, plus case packing, on the basis of foreign value.

There is no dispute between the parties as to the per se values of the cigars or the cost of packing. The sole claim of the plaintiffs is that the Cuban sales tax of 2.2 per centum forms no part of the dutiable value…