Fine Arts Bag Co. v. United States

Oliver, Judge:

These 16 appeals for reappraisement, consolidated for trial (E. 22), involve the importation of certain pearl and beaded handbags, exported from Japan between January and August 1961. The merchandise was entered at unit ex-factory prices exclusive of certain inland charges and buying commissions listed on the invoices. Appraisement was made 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 full f.o.b. cost, including therein, the inland charges and buying commissions.

*598The parties do not…