
    United States v. Miller Bros. Hat Co., Inc.
    No. 5736
    Entry No. 707932.
    Invoice dated Kobe, Japan, July 13, 1940.
    Entered at New York, N. Y., August 15, 1940.
    (Decided October 19, 1942)
    
      Paul P. Rao, Assistant Attorney General (Samuel D. Spector, special attorney), for the plaintiff.
    
      Puckhafer, Rode & Rode (Howard C. Carter of counsel) for the defendant.
   Tilson, Judge:

In this appeal counsel for the respective parties have agreed as to certain items of the merchandise that the proper dutiable value thereof is $2.28 per dozen, c. i. f., packing included. I therefore find and hold that the proper dutiable value of the merchandise invoiced as “53K doz II qual. ‘Hempa’ Bangkok Paper Hats, 3% bu with cell, assorted sizes, Grey, untrimmed and not blocked,” and “14 doz II'qual. ‘Hempa’ Bangkok Paper Hats, bu with cell, assorted sizes, Cocoa, ■ untrimmed and not blocked” to be $2.28 per dozen, c. i. f., packing included. Judgment will be rendered accordingly.  