W. J. Byrnes & Co. of N.Y. v. United States

OlivbR, Chief Judge:

This appeal for reappraisement covers a shipment of cigarette lighters, exported from Japan on or about July BO, 1957, and entered at the port of New York.

There appears to be no dispute that the proper basis for appraisement of the present merchandise is export value, as defined in section 402(d) of the Tariff Act of 1930. The issue herein relates to certain charges marked by the appraiser in red ink with the letter “X” and identified on the invoice in question as follows:

Buying Commission

Inland Freight

Storage

Insurance Prem. from godown to onboard

Hauling & Lighterage

Petties…