The next issue is whether certain payments paid by the U.S. Manufacturer to a related party should be added to the price actually paid or payable for the merchandise. Pursuant to section 1401a(b)(1) of the customs valuation statute, the transaction value of imported merchandise is the price actually paid or payable for merchandise plus “any royalty or license fee related to the imported merchandise that the buyer is required to pay, directly or indirectly, as a condition of the sale of the imported merchandise for exportation to the United States.