F. E. Childs Co. v. United States

1 Cust. Ct. 701, 1938 Cust. Ct. LEXIS 1508

Opinion

Dallingee, Judge:

This appeal to reappraisement has been stipulated and submitted for decision.

On the agreed facts, I find the export value as that value is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise involved, and that such value was 6390 reichsmarks. Judgment will be rendered accordingly.