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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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