Case Name: Chadwick-Miller Importers, Inc. v. United States; Super Add-A-Matic Corporation v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-10-10
Citations: 61 Cust. Ct. 677
Docket Number: No. R68/37; reappraisements R63/14923 and R63/15732 (Boston); No. R68/38; reappraisements R65/24428, etc. (Boston)
Parties: Chadwick-Miller Importers, Inc. v. United States, Super Add-A-Matic Corporation v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 61
Pages: 677–677

Head Matter:
Before Judge Ford,
October 10, 1968
No. R68/37.
reappraisements R63/14923 and R63/15732 (Boston).
No. R68/38.
reappraisements R65/24428, etc. (Boston).
Chadwick-Miller Importers, Inc. v. United States, Super Add-A-Matic Corporation v. United States,

Opinion:
In accordance with stipulation of counsel that the merchandise, facts, and issues are the same in all material respects as those involved in United States v. Ohadwick-MiTler Importers, Die., et al. (54 CCPA 93, C.A.D. 914), 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 of value for the sundry and novelty items involved herein and that said value is the invoice unit ex-factory prices, net packed.