United States v. Knit Wits

Kao, Chief Judge:

This is an application for review of a decision and judgment sustaining the importers’ claim and holding that there was a bona fide buying agency; that the commission paid to the agent was not a part of the dutiable value of the merchandise, and that the appraiser erroneously included it as part of the appraised value. Knit Wits (Wiley) et al. v. United States, 59 Cust. Ct. 753, R.D. 11401.

*1009The merchandise consists of wool knitwear for women produced by a number of manufacturers in Italy and exported to the United States during the period from July 1960 through August 1963.

It…