Case Name: Shalom & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-01-10
Citations: 60 Cust. Ct. 1059
Docket Number: No. R68/7; reappraisement R61/11143 (New York)
Parties: Shalom & Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 60
Pages: 1059–1059

Head Matter:
No. R68/7.
reappraisement R61/11143 (New York).
Shalom & Co. v. United States,

Opinion:
In accordance with stipulation of counsel that the issues and relevant facts are the same in all material respects as those in Shalom Baby-Wear, Inc. v. United States (54 Cust. Ct. 526, Reap. Dec. 10905), the court found and held that export value, as that value is defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of value for the various articles of cotton wearing apparel (including T shirts and parkas) in issue and that such value is the appraised unit value, net packed, less the buying commission paid to Esses & Co. of Hong Kong, as stated on the invoices.