ROSENTHAL-NETTER, INC. v. U.S.

Nos. 83-5-00678, 83-6-00842.

679 F.Supp. 21 (1988)

ROSENTHAL-NETTER, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

January 28, 1988.


Attorney(s) appearing for the Case

Murray Sklaroff, New York City, for plaintiff.

Richard K. Willard, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, International Trade Field Office, Commercial Litigation Branch, Civ. Div., U.S. Dept. of Justice, (Michael P. Maxwell), New York City, for defendant.


OPINION

TSOUCALAS, Judge:

These consolidated actions challenge Customs' appraisement of three entries of "rattanware." Plaintiff, importer, claimed the charges, denominated "buying commission" and "handling charges" in the appraised value, are bona fide buying commissions properly excludable from the dutiable value of the subject merchandise. Customs maintains that the entity paid the commissions and handling charges was not a bona fide agent...

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