
    General Dry Batteries, Inc. v. United States
    No. 4385.
    Entry No. 2353.
    Invoice dated Toronto, Canada, September 13, 1937.
    Certified September 13, 1937.
    Entered at Detroit, Mich., September 16, 1937.
    
      (Decided September 15, 1938)
    
      Tompkins & Tompkins {J. Stuart Tompkins of counsel) for the plaintiff.
    
      Charles D. Lawrence, Acting Assistant Attorney General (Richard E. FitzGibbon, special attorney), for the defendant.
   Brown, Judge:

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

On tbe agreed facts I find the dutiable value of the merchandise here involved to be $2,594; that is the appraised value $2,801, less 8 per centum Canadian sales tax of $207.48; said dutiable value being the foreign-market value of the merchandise, no export value being higher on the date of exportation thereof from Canada, the country of exportation.

Judgment will be rendered accordingly.  