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this record other than a percent of value on which to estimate
the freight charges.
For the fiscal year 1990, there are no customs invoices from
Alexander Air that match purchase invoices to determine the
appropriate customs duties for either garments or badges. There
are only purchase invoices for that year. For 1990, respondent
has applied to each garment imported the lowest effective duty
rate that respondent calculated from 1989 that applied to the
same type item. For freight and import charges, respondent
applied a ratio of 1.99 percent. Respondent allowed no amount
for customs duties for badges for petitioner's fiscal year 1990.
Petitioner applied the same method for each category of items for
its fiscal year 1990 that it applied for its fiscal year 1989.
The record suggests that customs duties and freight charges were
the same for the same item for petitioner's fiscal year 1990 as
for its fiscal year 1989. We, therefore, conclude that the
percentages for petitioner's fiscal year 1990 would not be
substantially different from those for its fiscal year 1989. We
hold that petitioner is entitled to a 17-percent customs duty
charge for all garments and a 4-percent customs duty charge for
badges for its fiscal year 1990. We hold that petitioner's
freight charges fees for its fiscal year 1990 were the same as
for its fiscal year 1989, and that its freight charges for its
fiscal year 1990 were 2 percent of the total purchase price,
which is the same as for its fiscal year 1989.
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