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customs duties. Based on the evidence, we conclude that
petitioner's method of determining customs duties for badges
yields too high an amount. The Harmonized Tariff Schedule showed
percentages for customs duties for badges that were substantially
lower than percentages for garment sales. Based on the limited
evidence before us, we conclude that petitioner is entitled to a
4-percent customs duty for badges in 1989.
Respondent has allowed freight charges for petitioner's
fiscal year 1989 as shown for those shipments on invoices that
can be properly matched. For the invoices that cannot be
matched, respondent has credited petitioner with freight charges
of only the $65 entry service fee, on the basis that the other
fees and charges varied widely.
Petitioner contends that a much higher amount for freight
charges is appropriate. Relying on an invoice from a later year,
petitioner contends that freight charges should equal 5.4 percent
of the value of the shipments for the years here in issue.
Petitioner argues that total freight charges allowed for the
fiscal year 1989 should be $184,322.41. In addition, petitioner
maintains that it should be allowed to claim a formal entry fee
of $65 per shipment as part of cost of goods sold, as well as a
merchandise processing fee charged by the Customs Service in the
amount of .17 percent of the value of the merchandise. Finally,
petitioner contends that it should be allowed to claim the formal
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