Oliver, Chief Judge:
This appeal for reappraisement relates to certain seamless steel grade-B line pipe exported from Scotland and entered at the port of Philadelphia.
Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the merchandise is export value, as defined in section 402 (d) of the Tariff Act of 1930, and that such statutory value thereof is 43 shillings, 9 pence, per foot, and I so hold. Judgment will be rendered accordingly.