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Internal Advice Request

Decision on Application for Further Review of Protest No. 3801-5-001300

Internal Advice No. 25/87; Dutiability of Packing Costs

Internal Advice Request 7/94; Reduction of current duty liability to account for prior overpayments

Protest and Application for Further Review No. 2809-92-101397;buying agent; payments not bona fide commissions

Internal Advice 10/94; carrying cases; sale for exportation; Nissho Iwai American Corp v. United States; Synergy SportInternational, Ltd. v. United States; HRL's 545144; 545271;545320; presumption that transaction value is based on the pricethe importer paid

Inclusion of "finishing" costs within price actually paid or payable for merchandise; 19 U.S.C. 1401a(b)

Significance of the U.S. retail price of imported merchandise appraised on the basis of transaction value

Country of Origin determination for women's knit long sleeve shirts; 19 CFR 12.130; substantial transformation; fabric is knit, dyed and cut into component parts in Taiwan; component parts are assembled by sewing in China into finished garments

The tariff classification of cosmetic rubber sponge applicators from Korea. Dear Mr. Parker:

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