Apollo Overseas International, Inc. - Page 13

                                        -  -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:                          

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