RICH, Judge.
This appeal is from the decision and judgment of the United States Customs Court, Third Division, Appellate Term, 66 Cust.Ct. 628, A.R.D. 287 (1971), reversing the judgment of a single judge sitting in reappraisement, 63 Cust.Ct. 605, R.D. 11683 (1969). We affirm.
The goods were men's cotton dress shirts exported from Japan in 1966.
The case was submitted on a stipulation and two exhibits, 1 and A.
The question is the "export value...
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