no doesnt include shipping
bt im 1000000% positive shipping wont be 110 dollars so you can bet it will be cheaper
however if you dont know me i understand your desire to pay more
speak to any of the people who run SAU in NSW im sure they will vouche for how dodgy i am
im only farmilure with the s13 stuff cause i use it on my r31(with a conversion kit)
but if skylines r32 or > dont have the camber tops its proabably best to buy the cheaper ones
pete(will find out about >r32 tommorow)