
    (V. D. 8)
    American Thermo-Ware Company v. United States
    Entry Nos. 715891; 845385.
    (Decided July 8, 1954)
    
      Walter Auster for the plaintiff.
    
      Warren E. Burger, Assistant Attorney General, for the defendant.
   Oliver, Chief Judge:

These matters are presently before me on a remand from a classification proceeding decided by the first division of this court in American Thermo-Ware Company v. United States, 32 Cust. Ct. 458, Abstract 58006. The judgment entered therein stated: “* * * that the matters be remanded to a single judge in reappraisement pursuant to the provisions of Title 28 U. S. C. § 2636 (d).”

The matters have been submitted for decision upon an agreed statement of facts entered into by and between counsel for the respective parties hereto.

Upon the agreed facts, I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930 (19 U. S. C. § 1402 (d)), to be the proper basis for determining the values of the involved merchandise and that such values are as set forth in schedule “A,” hereto attached and made a part hereof.

I further find such values to be the dutiable values of said merchandise.

Judgment will be entered accordingly.

Schedule “A”
Remand of protest No. Entry No. Merchandise United States dollars per each
215758-K/6010-53 715891 1 lot containing 35 pairs 6 x 35 binoculars with cases
Binoculars_ 14. 75
Carrying cases- 1. 25
1 lot containing 20 pairs 8 x 40 binoculars with cases
Binoculars_ 17. 50
Carrying cases. -- 1.50
220873-K/9300-53 845385 1 lot containing 75 pairs 7 x 50 binoculars with cases
Binoculars_ 12. 50
Carrying cases_ 2. 00
net packed  