United States v. Brooks Paper Co.

Cline, Judge:

This is an application for review of the decision and judgment of the court below, holding that foreign value, as defined in section 402 (c) of the Tariff Act of 1930, is the proper basis for determining the dutiable value of the merchandise involved herein and that such value is 80 pfennig per square meter, less 25 per centum, less 3 per centum, packed. Brooks Paper Co. v. United States, 23 Cust. Ct. 277, Reap. Dec. 7739.

The merchandise consists of matrix board, in sheets 20 and 16 inches wide, 24 inches long, and 0.80 mm. thick, exported from Germany on October 7, 1936. It was…