Bud Berman Sportswear, Inc. v. United States

Rao, Chief Judge:

This is an appeal for reappraisement of an importation of men’s cotton dress and sport shirts from Hong Kong. The various items of merchandise involved in the present shipment were entered at their invoice unit prices per dozen, which prices were exclusive of handling and freight charges. They were appraised at f.o.b. unit prices per dozen which, as will be amplified, infra, were approximately 2.3 per centum more than the invoiced ex-factory prices.

It is not disputed that export value, as that value is defined in section 402(b) of the Tariff Act of 1930, as amended by the…