Pier 1 Imports, Inc. v. United States

Opinion

Tsoucalas, Judge:

Plaintiff challenges the United States Customs Service’s (Customs) appraisement of several entries of merchandise from the People’s Republic of China (PRC), the Philippines and Hong Kong. Pier 1 Imports, Inc., plaintiff, the importer of record and ultimate consignee of the involved merchandise, claims that the charges for "buying commissions” and "handling statement charges” in the appraised value are bona fide buying commissions properly excludable from the dutiable value of the subject merchandise. Customs maintains that Oseo Limited (Oseo), the entity paid the…