United States Customs Court January 25, 1943, No. 5795; Entry Nos. 5678 and 7265 (S. H. Kress & Co. v. United States)

Tilson, Judge:

These two appeals have been submitted for decision upon a stipulation to the effect that the appraised value of the rayon parasols, less any additions made by the importer by reason of the so-called Japanese consumption tax, represents the export value of such merchandise, and that there was no higher foreign value therefor.