United States v. Atlanta Belting Co.

2 Cust. Ct. 953, 1939 Cust. Ct. LEXIS 1703

Opinion

Kincheloe, Judge:

This collector’s appeal to reappraisement has been submitted for decision on a stipulation of fact entered into between the parties hereto.

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 determining the value of the merchandise in question, and that such value is 3 shillings, 5 pence, sterling, per pound, less 2⅜ per centum discount.

Judgment will be rendered accordingly.