K. Samura Shoten, Ltd. v. United States

4 Cust. Ct. 845, 1940 Cust. Ct. LEXIS 4114

Opinion

Brown, Judge:

This appeal to reappraisement has been stipulated and submitted for decision by counsel for the parties hereto.

In harmony with the stipulation I find the foreign value, as such value is defined in section 402 (c) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise involved herein, and that such values are the unit invoiced values, plus packing and cases as invoiced. Judgment will be rendered accordingly.