Kobe Import Co. v. United States

Oliver, Chief Judge:

The appeals for reappraisement listed in schedule “A,” hereto attached and made a part hereof, involve the valuation of glass chatons or rhinestones exported from China during the period from March to October 1941.

Counsel have agreed that the proper basis of valuation is export value, section 402 (d) of the Tariff Act of 1930.

*677The plaintiff claims that the consular invoice prices represent such export value in each case. Plaintiff also claims that an item of commission appearing on the invoices is a buying commission and is not a part of the export value.

The defendant…