United States v. Manhattan Novelty Corp.

Eosenstein, Judge:

This is an application for review of a decision and judgment sustaining the importer’s claim and holding -that there was a bona fide buying commission of 5 per cent which was not a part of the dutiable value of the subject merchandise. Manhattan Novelty Corp. v. United States, 60 Cust. Ct. 824, R.D. 11510 (1968), on rehearing from Id. v. Id., 54 Cust. Ct. 528, R.D. 10906 (1965).

The merchandise consists of transistor radios exported from Japan on or about 'September 30, 1960 and appraised on the basis of export value as defined in section 402(b), Tariff Act of 1930, as…