Norco Sales Co. v. United States

Maletz, Judge:

These two consolidated appeals for reappraisement involve the question as to the proper dutiable value of certain sets of tools that were manufactured and exported to this country in 1965 and 1966 by the Lobster Tool Co. of Osaka, Japan.1 The articles were invoiced at ex-factory prices, plus additional charges — noted on the invoices — -for “’handling commissions,” storage, hauling and light *779erage, inland insurance premiums and inland freight to port. The articles were entered at the ex-factory prices without including these additional charges as part of the dutiable value.…