Case Name: Bud Berman Sportswear, Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1969-01-30
Citations: 62 Cust. Ct. 1113
Docket Number: No. R69/1; reappraisements R63/9472, etc. (New York)
Parties: Bud Berman Sportswear, Inc., et al. v. United States,
Judges: Before Chief Judge Rao,
Reporter: United States Customs Court Reports
Volume: 62
Pages: 1113–1113

Head Matter:
Before Chief Judge Rao,
January 30, 1969
No. R69/1.
reappraisements R63/9472, etc. (New York).
Bud Berman Sportswear, Inc., et al. v. United States,

Opinion:
In accordance with stipulation of counsel that the facts, merchandise, and issues are similar in all material respects to those in United States v. Bud Berman Sportswear, Inc. (55 CCPA 28, C.A.D. 929), 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 determining the value of the wearing apparel involved herein and that said value is represented by the invoice unit ex-factory prices, net packed.