Smith v. United States

34 Cust. Ct. 514

Opinion

Olivee, Chief Judge:

This appeal for reappraisement has been submitted on an agreed set of facts, establishing export value, as defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for appraisement of the steel line pipe covered by the shipment in question and showing that such statutory value for the said merchandise is $170 per metric ton net packed.

Judgment will be rendered accordingly.