Wm. S. Pitcairn Corp. v. United States

17 Cust. Ct. 328, 1946 Cust. Ct. LEXIS 901

Opinion

Keefe, Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:

(Stipulation omitted.)

On the agreed facts T find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the earthenware and chinaware here involved, and that such values are the entered values. Insofar as the appeal relates to all other merchandise it is hereby dismissed.

Judgment will be rendered accordingly.