R. J. Saunders & Co. v. United States

Wilson, Judge:

This matter is presently before me on a remand from a classification proceeding decided by the first division of this court in R. J. Saunders & Co., Inc. v. United States, 41 Cust. Ct. 346, Abstract 62253. The judgment entered therein stated that the matter be “remanded to a single judge to determine the proper dutiable value of the merchandise in the manner provided by law.”

The matter has been submitted for decision upon an agreed statement of facts entered into by and between counsel for the respective parties hereto.

Upon the agreed facts, I find the export value, as that…