United States v. Nelson Bead Co.

Kao, Judge:

This is an application for review of a decision and judgment of a single judge upon a reappraisement appeal in which it was held that an item, described on the invoice as a 15 per centum buying commission, was, in fact, a bona fide buying commission, and, therefore, not properly a part of the export value of an importation from Czechoslovakia of crystal prisms or trimmings for illuminating glassware.

The merchandise in question, identified by the manufacturer's item numbers 130 and 131, in various sizes, and of two qualities, was ordered on October 28, 1946, and shipped in November…