Nelson Bead Co. v. United States

Olivek, Chief Judge:

In this appeal for reappraisement, the merchandise consists of glass prisms, identified by manufacturer’s numbers 130 and 131, which are recognized as standard items in the glassware industry in Czechoslovakia, the country of exportation of the present merchandise. The articles in question were ordered in October 1946, and were shipped the following month. Entry was made at the port of New York in January 1947.

The sole question before me is whether an item described on the invoice as “15% buying-commission” is part of the value of the present merchandise for tariff…