Wool Novelty Co. v. United States

Tilson, Judge:

The two appeals listed above, which were consolidated for trial, involve the proper dutiable values of cotton and wool tapestries, exported from Shanghai; China, in March and September 1941. The plaintiff confines its contention to the claim that certain amounts stated on the invoices to be buying commissions are not properly a part of the dutiable values of the merchandise and therefore should not have been included as such by the appraiser. In appeal No. 141784-A the commission is 10 per centum, and plaintiff’s claim is limited to the merchandise contained in cases 825 to 828,…