Haddad & Sons, Inc. v. United States

Foud, Judge:

The appeals for reappraisement listed in schedule “A,” annexed hereto and made a part hereof, which have been consolidated for the purpose of trial, raise the question of whether certain inland charges and buying commissions are properly considered to be part of the dutiable value of the merchandise before the court.

The merchandise consists of cotton poplin brassieres which do not appear to be enumerated on the final list of the Secretary of the Treasury, T JD. 54521. Appraisement was made under section 402 (b) of the Tariff Act of 1930, as amended by the Customs Simplification…