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PIER 1 IMPORTS, INC. v. U.S.

Court No. 86-01-00097.

708 F.Supp. 351 (1989)

PIER 1 IMPORTS, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

February 23, 1989.

Attorney(s) appearing for the Case

Sheldon & Mak and Steven B. Lehat, Pasadena, Cal., for plaintiff.

John R. Bolton, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Commercial Litigation Branch, Civil Div., U.S. Dept. of Justice, Saul Davis and Paula N. Rubin, New York City, for defendant.

OPINION

TSOUCALAS, Judge:

Plaintiff challenges the United States Customs Service's (Customs) appraisement of several entries of merchandise from the People's Republic of China (PRC), the Philippines and Hong Kong. Pier 1 Imports, Inc., plaintiff, the importer of record and ultimate consignee of the involved merchandise, claims that the charges for "buying commissions" and "handling statement charges" in the appraised value are bona fide buying commissions...

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