Monarch Luggage Co., Inc. v. United States

OPINION

MUSGRAVE, Judge.

BACKGROUND

This action contests the United States Customs Service’s (Customs) appraisement of certain entries of various luggage articles imported by plaintiff from Taiwan during the years 1981, 1984, and 1985. The Court has jurisdiction under 28 U.S.C. § 1581(a).

The parties agree that the proper basis of appraisement is Transaction Value, as defined in Section 402(b) of the Tariff Act of 1930, as amended, 19 U.S.C. § 1401a(b) (1982). Plaintiff claims that the invoice F.O.B. values include “buying commissions” paid by plaintiff to the Taiwanese companies Krasa and…