Case Name: Shalom Baby Wear, Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-02-06
Citations: 60 Cust. Ct. 1061
Docket Number: No. R68/16; reappraisements R62/1335, etc. (New York)
Parties: Shalom Baby Wear, Inc., et al. v. United States,
Judges: Before Chief Judge Rao,
Reporter: United States Customs Court Reports
Volume: 60
Pages: 1061–1061

Head Matter:
Before Chief Judge Rao,
February 6, 1968
No. R68/16.
reappraisements R62/1335, etc. (New York).
Shalom Baby Wear, Inc., et al. 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, I no. 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 the value of the various articles of cotton and ramie in issue and that such value is the appraised value, less the buying commission, as stated on the invoices.