United States v. Wool Novelty Co.

Cline, Judge:

This is an application for review of the decision- and judgment of the lower court (Wool Novelty Co., Inc. v. United States, 21 Cust. Ct. 265, Reap. Dec. 7600), wherein it was held that certain amounts described on the invoices as buying commissions-were not properly part of the dutiable value of the merchandise.

The merchandise consists of cotton and wool tapestries exported from China in March and September 1941. At the trial plaintiff limited its contention to the claim that the amounts stated on the-invoices to be buying commissions were not properly a part of the-dutiable…