International Products Corp. v. United States

27 Cust. Ct. 456, 1951 Cust. Ct. LEXIS 1380

Opinion

Eewall, Judge:

This is an appeal for reappraisement of a quantity of quebracho wood extract imported from Buenos Aires, Argentina. At the hearing at the port of Houston, Tex., counsel entered into a stipulation of fact on the basis of which I find that export value, as defined in section 402 (d) of the Tariff Act of 1930, is the proper basis of value and that such value is $0.08402 per pound net weight, packed. Judgment will be rendered accordingly.