Shalom v. United States

FoRD, Judge:

This appeal for reappraisement raises the question of whether a certain invoiced buying commission is properly part of the dutiable value of 1,000 sets of “No. 0/40481 ‘Fleetwood’ Brand Model NTR-800.8-Transistor 2 band radio with leather case, earphone, battery & rod antenna,” which were exported from Japan on October 29,1962.

Appraisement was made at $9,555 per set, net packed, on the basis of export value under the provisions of 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, and T.D. 54521.

The…