Customs valuation of imported staple pins upheld where declared price did not reflect the branded goods actually imported.

Customs valuation of imported staple pins was enhanced because the declared price was not established as the ordinary international price for the goods actually imported. The import papers and sale confirmation referred only to staple pins without a brand name, while the shipment was of Pelikan brand goods. The comparable import was not shown to be materially different in value, and the quantity difference was not appreciable. On that basis, the value enhancement was upheld and the appeal was dismissed.

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Issues: Whether the customs value of the imported staple pins was rightly enhanced over the declared value.

Analysis: The import documents and sale confirmation did not establish that the lower declared price reflected the ordinary international price for the goods actually imported. The contract referred to staple pins without a brand name, while the import was of Pelikan brand goods. The compared import was not shown to be materially different in value, and the quantity difference was not appreciable.

Conclusion: The enhancement of value was upheld and the appeal was dismissed.

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