Apollo Overseas International, Inc. - Page 12

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          the disparity in petitioner's and respondent's calculations.  The           
          correctly matched invoices, as heretofore noted, represent                  
          amounts actually paid by petitioner.  Mr. Lee testified that                
          petitioner never paid customs duties in excess of the amount on             
          the duty form.  The fact that these amounts represented accurate            
          customs duties is supported by Mr. Lee's testimony that the                 
          Customs Service, during the years here in issue, never                      
          disapproved the duty charges as computed by Mr. Lee.  Based on              
          all of this evidence, we adopt respondent's calculations for the            
          customs duties on documented sales on those items on which the              
          duty charges can be matched with the correct invoices for garment           
          sales with regard to the 1989 fiscal year.                                  
               Respondent could not match the deemed sales with customs               
          invoices.  Respondent applied the lowest applicable rate from the           
          matched duty charges to arrive at the amount she considered                 
          appropriate customs duties for deemed sales.  Respondent applied            
          the following rates:6                                                       
               Garment                        Percentage                              
               Mens T/R/C jeans                 14.17%                                
               Boys T/R/C jeans                 14.05                                 
               Mens 100% acrylic sweater        11.86                                 
               Ladies 100% cotton jeans         11.86                                 
               Ladies T/R/C jeans               16.46                                 
               Boys/kids 100% cotton jeans      11.86                                 

          6  Respondent discarded two purchase invoices in her                        
          calculation because the duty rates were .22% and 48.43%, which              
          were in amounts outside the normal range of other invoices.                 

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