
    United States v. Howard Bros. Mfg. Co.
    No. 4483.
    Entry No. W-31.
    Invoice dated Manchester, England, September 29, 1937.
    Certified October 1, 1937.
    Entered at Worcester, Mass., October 16, 1937.
    (Decided December 28, 1938)
    
      Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney),, for the plaintiff.
    
      Joseph F. Loclcett for the defendant.
   Sullivan, Judge:

This appeal to reappraisement has been stipulated and submitted for decision by counsel for 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 value of the merchandise here involved, and that such value is 9 shillings and 4 pence English currency per yard, packing-included. Judgment will be rendered accordingly.  