Fine Arts Bag Co. v. United States

Nichols, Judge:

These appeals for reappraisement, consolidated at the trial, involve handbags or baskets of reed or rattan, coated with polyvinyl chloride, exported from Hong Kong in 1961 and 1962.1 *626They were appraised on the basis of export value, as defined in section 402 (b) of the Tariff Act of 1930, as amended 'by the Customs Simplification Act of 1956, at the invoiced unit values, plus the items marked “X,” that is, a so-called buying commission and charges for inland freight, insurance, storage, haulage, and lighterage. There is no dispute as to the proper basis of valuation, but…