United States Customs Court September 16, 1963, No. 67983; protest 62/5654 (Galveston) (Herbert Kann Co. v. United States)

Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the merchandise consists of footwear in chief value of india rubber, the claim of the plaintiff was sustained. It was held that the ad valorem rate be based on the appraised value to be calculated on the basis of American selling price, as provided in 63 Treas. Dee. 232, T.D. 46158.