Manhattan Novelty Corp. v. United States

Ford, Judge:

The merchandise covered by this appeal consists of certain transistor radio sets, manufactured in Japan and entered at the ex-factory invoice price, plus export packing. The merchandise was appraised bn the basis of export value, as said value is defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165, at $3.20 each, plus items marked “X.” The items marked “X” consist of the following:

Ex-factory -U.S. $9, 600. 00

Buying commission 5% on ex-factory amount_ 480. 00

Export packing charges_ 69. 00

Shipping…