
    BefoRE Chiee Judge Bao,
    September 29, 1966
    No. R66/52.
    F. B. Vandegrift & Co., Inc. v. United States, reappraisement 255956-A (Philadelphia).
   Bao, C. J.

In accordance with stipulation of counsel that the merchandise, facts, and issues are the same in all material respects as those in United States v. The Reyman Company, Inc. (50 Cust. Ct. 564, A.R.D. 157), the court found and held that export value, as that value is defined in section 402(d), Tariff Act of 1930, is the proper basis for determining the value for the sisal pads in issue and that such value is $0.075 per pound, net packed.  