W. Kay Co. v. United States

Landis, Judge:

These cases come to me from W. Kay Co., Inc. v. United States, 59 Cust. Ct. 159, C.D. 3104, adjudging the appraise-ments (valuation of merchandise) void and remanding the cases, 28 U.S.C. §2636 (d), to determine the proper and separate dutiable value of the merchandise consisting of a soup tureen and electric cord. Counsel have submitted the cases on the following stipulation:

IT IS HEREBY STIPULATED ARE) AGREED by and between counsel for the parties hereto, subject to the approval of the Court:

That the merchandise involved in this matter is soup tureens with electric cords.

That…