Dorco Imports v. United States

WilsoN, Judge:

This appeal for reappraisement involves the proper appraised value of certain ladies’ vinyl handbags manufactured in Japan and exported to the United States. The merchandise was appraised 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, T.D. 54165, at the ex-factory invoice unit price of $2,301.48 plus certain shipping charges, inland freight charges and other charges. To the appraised value was also added an alleged buying commission of $230.15.

There is no issue raised herein as to the…