Kobe Import Co. v. United States

Oliver, Chief Judge:

The appeals for reappraisement listed in schedule “A,” attached hereto and made a part hereof, involve the valuation of glass spectacle lenses exported from China. Each of the invoices herein shows an item of buying commission of 10 per centum, and entry was based on the invoice unit values plus certain charges which did not include the item of commission. The merchandise was appraised at the invoice units, plus 10 per centum, less 2 per centum, packed. Counsel have agreed that the basis of the appraised value is export value, as provided in section 402 (d), Tariff Act of…