United States Customs Court August 10, 1960, Reap. Dec. 9768; Entry No. 731415 #4 (F. W. Woolworth Co. v. United States)

Olivee, Chief Judge:

This appeal for reappraisement is before me for decision on a written stipulation of submission, reading as follows:

IT IS HEREBY STIPULATED AND AGREED by and between counsel for the parties hereto, that the merchandise consists of mechanical toys exported from Japan.