Shalom Baby Wear, Inc. v. United States

Ford, Judge:

The appeal for reappraisement listed above covers the shipment of certain cotton parkas, appraised on the basis of export value under section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956,91 Treas. Dec. 295, T.D. 54165. The appraisement was made on the basis of the invoice unit value, plus 4 per centum, packed.

It is agreed by counsel for the respective parties that the proper basis for appraisement is export value, as defined in section 402(b) of said act, as amended, supra. The only question presented is whether the 4 per centum buying…