
    W. H. S. Lloyd Co., Inc. v. United States
    No. 4354.
    Entry Nos. 804381 and 810825.
    Invoices dated Perivale, England, December 31, 1936, and January 14, 1937.
    Entered at New York January 16, 1937, and January 29, 1937.
    (Decided June 22, 1938)
    
      Strauss & Hedges (William F. X. Band of counsel) for the plaintiff.
    
      Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.
   Kincheloe, Judge:

These appeals to reappraisement have been stipulated and submitted for decision by the parties hereto.

On the agreed facts, I find the foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930, is the proper basis for the determination of the values of the merchandise here involved, and that such values were the entered units of value plus 5 per centum, less 10 per centum and 2/ per centum, plus packing. Judgment will be entered accordingly.  