Hi Bruce,
The seller has two listings, one at $10,700 and the other at $11,150, but both are selling the same pipe. The pipe's been on eBay for at least a year. The grain on the "B" that I show below is superior to this pipe.
Upshall's American grades were (1992 and before, lowest to highest):
R, A, S, P, B, G, E, X, XX, XXX. The "S" was a Germany finish that I started to import around 1985, followed by the "A" (largely replacing the "S") and "R". Pipes with non-critical, natural surface flaws, were sold as rejects, unfilled and marked only,
Tilshead, England and so were eponymously named.
An "E" was pretty rare but there were three grades above it. Nice box though!
http://www.cigarbum.com/forum/images/icons/icon12.png
Sometimes Tilsheads sell pretty reasonably but they and Upshall pipes have increased in price over the past 2 years on eBay.
If anyone ever wants me to look at a pipe on the Net, let me know, glad to do it.