
    Gimbel Bros., Inc., et al. v. United States
    No. 6668.
    Entry No. 739916, etc.
    Invoices dated London, England, January 16, 1942, etc.
    Certified January 16, 1942, etc.
    Entered at New York, N. Y., February 23, 1942, etc.
    (Decided December 23, 1946)
    
      Fred Bennett for the plaintiffs.
    
      Paul P. Bao, Assistant Attorney General, for the defendant.
   Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record therein has been admitted in evidence in this case.

Accepting this stipulation as a statement of fact, I find and hold the proper dutiable export values of the merchandise covered by these appeals to be the values found by the appraiser, less any amounts added by the importers on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.  