Please help Madam/Sir, and pls based on Philippines Customs Law

1.One golf ball is orange and the other is white. Are these golf balls identical or similar? Do the minor differences in appearance affect the value? Explain your answer.

2.The Customs Officer has a shipment of imported goods from Supplier D in the country of exportation in a quantity of 2, 800 pieces at a unit price of $1.50 that was sold to a wholesaler. It is not possible to establish a transaction value under Article 1. The Customs Officer also has records of an identical product from Supplier E in the country of exportation also in quantity of 2, 800 pieces but at a unit price of $2.50, less 15% to a retail purchaser. The Supplier E has a bona fide price list that offers discounts based on the level of purchaser. He grants 15% to all retailers and 20% to all wholesalers. Since there is no transaction value for the imported goods under review, how would the Customs Officer value the shipment from Supplier D?