Concord Electronics Corp. v. United States

Richardson, Judge:

The merchandise in this action consists of tape recorders, parts, and other electronic equipment exported from Japan and entered at the Port of New York between April 30, 1970 and May 11, 1971. The merchandise was appraised on the basis of export value as defined in 19 U.S.C.A., section 1401a(b) (section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956). In issue under the export.value basis is the dutiable status of an item designated on the invoices as “Our Commission”. The importer contends that this item is nondutiable because it is…