
    United States v. A. C. Elgin
    No. 4882.
    Entry Nos. M-294, M-305, M-364, M-473.
    Invoices dated Nassau, Bahamas, November 8, 1939, etc.
    Entered at Miami, Fla., November 13, 1939, etc.
    (Decided April 18, 1940)
    
      Webster J. Oliver, Assistant Attorney General (Samuel D. Spector, special attorney), for the plaintiff.
    Defendant not represented by counsel.
   Kincheloe, Judge:

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

In harmony with the stipulation I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that such values are 3 cents per yard, packed. Judgment will be rendered accordingly.  