James J. Boyle & Co. v. United States

Watson, Judge:

This action raises the question of what is the proper basis for determining the value for tariff purposes, of certain pneumatic hand-tools. Plaintiff (Nitto Kohki, U.S.A.), a wholly-owned subsidiary of the tools’ manufacturer (Nitto Kohki, Japan), *223was the sole importer oí these items in 1972. Plaintiff contends that Customs erroneously computed the Export Value 1 of the goods in question; using the retail price minus a wholesaler’s discount, instead of list prices on invoices supplied by plaintiff’s parent company.

The essence of plaintiff’s argument in support of calculating…