American Import Co. v. United States

Mollison, Judge:

This is an appeal for reappraisement of the values of certain paper snakes, copper and brassware, etc., imported into the United States from China and covered by an invoice, dated Peiping, China, February 28, 1948. The merchandise was appraised at invoiced unit values, plus 10 per centum, plus cases and packing. The only item in dispute is the 10 per centum, the importer contending that this represented a buying commission paid to one Chen Te Hsing, of Peiping, China, and was, consequently, nondutiable, and the defendant contending that the 10 per centum represented profit to…