Netsuite Advanced PDF/HTML code ifelse statement

I need some assistance in the correct way to format this code for a item fulfillment in Netsuite;

  <td><#if item.units != null>Units<#else>${tranline.units}</#if></td>

I want the PDF form to show the Units of Measure (i.e. units) and if there is no particular UOM specificied for the item, to say UNITS instead of displaying nothing.