Rolls Razor, Inc. v. United States

Dallinger, Judge:

These appeals to reappraisement involve the question of the dutiable value of certain stropping and honing mech*648anisms, without hones, imported from England and entered at the port of New York. The appeals were submitted on the following stipulation:

It is hereby stipulated and agreed by and between counsel, subject to the approval of the Court, as follows:

1. That the merchandise covered by the above entitled appeals to reappraisement consists of certain stropping mechanisms for honing and stropping safety razors, exported from England in April, 1939. There were also included…