Paramount Import Co. v. United States

Oliver, Chief Judge:

The appeals for reappraisement, enumerated in schedule “A,” hereto attached and made a part hereof, relate to *673certain glass beaded necklaces and other items of jewelry, or glassware, that were exported from the Jablonec District of Czechoslovakia during the months of February, March, and April 1949. Entry was made at the port of New York.

The per se values of the various articles are not in dispute. The sole question before me is whether an item described on the invoices as “15% buying commission” is a part of export value, section 402 (d) of the Tariff Act of 1930,…