Legal Opinion
Rosenthal-Netter, Inc. v. United States
United States Court of International Trade
Decided January 28, 1988No. 83-5-00678, 83-6-00842PublishedCited by 11 opinions
1Opinion of the Court
OPINION
TSOUCALAS, Judge:
These consolidated actions challenge Customs’ appraisement of three entries of “rattanware.” Plaintiff, importer, claimed the charges, denominated “buying commission” and “handling charges” in the appraised value, are bona fide buying commissions properly excludable from the dutiable value of the subject merchandise. Customs maintains that the entity paid the commissions and handling charges was not a bona fide agent of plaintiff but a seller of the merchandise. It is agreed that the proper basis of appraisal is export value 1 or transaction value as defined in §…
2Cases cited6 opinions
- Mathews Conveyer Co. v. Palmer-Bee Co.Court of Appeals for the Sixth Circuit · 1943
- Globemaster Midwest, Inc. v. United StatesUnited States Customs Court · 1971
- J. C. Penney Purchasing Corp. v. United StatesUnited States Customs Court · 1978
- B & W Wholesale Co., Inc. v. The United StatesCourt of Customs and Patent Appeals · 1971
- Park Avenue Imports v. United StatesUnited States Customs Court · 1969
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Nissho Iwai American Corp. v. United StatesCourt of Appeals for the Federal Circuit · 1992
- Moss Manufacturing Co., Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1990
- Moss Manufacturing Co. v. United StatesUnited States Court of International Trade · 1989
- Rosenthal-Netter, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- Jay-Arr Slimwear Inc. v. United StatesUnited States Court of International Trade · 1988
6 more not listed; retrieve them via the Exa API.