United States v. Paul A. Straub & Co.

Mollison, Judge:

This is an application for review of the decision -of Johnson, J., sitting in reappraisement, reported in 27 Cust. Ct. 442, Reap. Dec. 8047. From a decision in favor of plaintiff below, defendant below appeals.

The issue presented is whether a certain amount, representing the costs of freight and f. o. b. charges from the factory at Selb-Stadt, Germany, which produced the merchandise, to the port of Bremen, Germany, from which it was exported to the United States, is properly a part of the export value of the merchandise.

The issue was submitted for decision upon a stipulation…