Meier & Frank Co. v. United States

Wilson, Judge:

The plaintiff imported certain wool rugs from China in 1950, which were invoiced and appraised at 29 cents per square foot, plus 10 per centum, plus packing, the appraiser having eliminated as nondutiable certain miscellaneous charges amounting to $398.58 accrued against the goods from the time of factory purchase to shipment at the point of exportation. The plaintiff attacks the 10 per centum item in the appraisement upon the ground that it represents a buying commission which is nondutiable. This item was included in the entered value “under certificate of pending…