Mottola v. United States

This' is am appeal from the judgment of the United States Customs Court, Second Division, A. E. D. 81, on an application for review of *18the reappraisement decision of a single judge. The merchandise is badminton equipment manufactured at Tokyo, Japan, and purchased at unit prices f. o. b. Yokohama.

It is agreed that the proper basis of appraisal is export value. The sole issue is whether the inland freight charges, representing the cost of transporting the merchandise from Tokyo to Yokohama, were properly included in such value. The appraiser included the charges, the single judge held they…