Dunlap v. United States

This case presents the question of whether a Cuban tax of 2.2% levied upon cigars sold for domestic consumption in Cuba is properly included as part of the “foreign value” of Cuban cigars imported into this country.

The cigars involved in this case were exported in April, May, and June, 1946, and entered at various invoice unit prices. They were appraised at the same unit prices net, plus 2.2% Cuban sales tax, plus case packing.

The importers appealed to a single judge sitting in reappraisement, who held that the Cuban tax was properly part of the foreign value of the imported cigars, and that…