United States Customs Court May 13, 1940, No. 4909; Entry No. 3558 (K. Samura Shoten, Ltd. v. United States)

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,