- -13
Petitioner has applied the Harmonized Tariff Schedule rates to
deemed sales to calculate the appropriate percentage. Petitioner
states that this computation is based on the testimony of Mr.
Lee. Examples of these rates are as follows:
Garment Percentage
100% cotton jeans 17.7%
T/C jeans with PVC belt 29.7
Men's T/R/C 39% polyester,
24% rayon, 37% cotton
woven jeans 29.7
Men's T/C shorts, 65%
polyester, 35% cotton 29.7
Men's T/R/C jeans 29.7
Boy's 100% acrylic sweater 34.2
After an examination of the purchase invoices and customs
invoices in this case, it is clear that neither method
appropriately estimates the customs duties applicable to those
purchase invoices that cannot be matched with customs invoices.
Many of the purchase invoices list multiple garments that makes
it inappropriate to use those invoices to determine the rates of
customs duties for the items in deemed sales. Petitioner's
method as to deemed sales is unreliable for the same reasons it
is with respect to documented sales. An analysis of the 63
purchase invoices reveals 3 invoices that list only "Mens T/R/C
jeans", and 1 invoice which lists "Boys T/R/C jeans". The
invoices for men's jeans provide rates as follows:
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011