United States v. Howard Bros. Mfg. Co. , 1 Cust. Ct. 828 ( 1938 )

Sullivan, Judge:

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

On the agreed facts I find the foreign value, as that 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 here involved, and that such value is 9 shillings and 4 pence English currency per yard, packing-included. Judgment will be rendered accordingly.