
    Before Judge Oliver,
    June 13, 1967
    No. R67/79.
    Kay Pee Import Export Co. (Franklin. B. Howland) v. United States,
    reappraisement R62/8453 (San Francisco).
   In accordance with, stipulation of counsel that the merchandise and facts are the same in all material respects as those in Kay Pee Import Export Co. v. United States (56 Cust. Ct. 696, R.D. 11164), the court found and held that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402a (d), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, and that such statutory value is 39 cents per box of 60 pieces, net packed.  