Case: Shalom Baby Wear, Inc. v. United States
Abbreviation: Shalom Baby Wear, Inc. v. United States
Decision Date: 1969-04-24
Docket Number: No. R69/17; reappraisement R68/4475 (New York)
Citation: 62 Cust. Ct. 1117
Volume: 62
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Shalom Baby Wear, Inc. v. United States,
Judges: Before Chief Judge Rao,
Pages: 1117–1117

Head Matter:
Before Chief Judge Rao,
April 24, 1969
No. R69/17.
reappraisement R68/4475 (New York).
Shalom Baby Wear, Inc. v. United States,

Opinion:
In accordance with stipulation of counsel that the issues and 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 the value of the cotton and ramie articles of wearing apparel in issue and that such value was the appraised value, less the buying commission, as stated on the invoices.