New York Merchandise Co. v. United States

Olivee, Presiding Judge:

This case is before me on remand from the Second Division of this court (Reap. Dec. 6269).

The merchandise involved covers various kinds of Christmas decorations imported from Japan and entered at the port of New York on June 24, 1941. Entry of the merchandise was made at the invoice unit prices, plus certain fees for labels. The appraiser advanced the values by adding certain percentages to the unit values, which percentages represented the amount charged for commission and so-called control fees as applied to the unit values of the merchandise.

Plaintiff contended that…