
    United States v. Debway Hats, Inc.
    No. 4881.
    Entry No. M-210.
    Invoice dated Nassau, Bahamas, October 23, 1939.
    Entered at Miami, Fla., October 26, 1939.
    (Decided April 18, 1940)
    
      Webster J. Oliver, Assistant Attorney General (Samuel D. Spector, special attorney), for the plaintiff.
    Defendant not represented by counsel.
   Hínchelos, Judge:

This appeal to reappraisement has been stipulated and submitted for decision by tbe parties hereto.

On the agreed facts 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 value is 3% cents per yard, packed. Judgment will be rendered accordingly.  