
    United States v. Moser Jewel Co.
    No. 5137.
    Entry Nos. 15, etc.
    Invoices dated Bienne, Switzerland, July 9, 1940, etc.
    Entered at Perth Amboy, N. J., August 5, 1940, etc.
    
      (Decided February 28, 1941)
    
      Charles D. Lawrence, Acting Assistant Attorney General (Dorothy C. Bennett and Daniel I. Auster, special attorneys), for the plaintiff.
    
      B. A. Levett for the defendant.
   DalliNGer, Judge:

The appeals to reappraisement listed in schedule A attached to my decision herein and made a part hereof,, have been submitted for decision by the parties hereto on the following-stipulation:

It is hereby stipulated and agreed, by and between counsel for the respective-parties hereto, subject to the approval of the Court, that the merchandise covered by the reappraisements enumerated above consists of watch jewels and meter jewels exported from Switzerland during July and August, 1940.
It is further stipulated and agreed that the prices at which watch jewels-such as the following listed items covered by the invoices here involved, were freely offered for sale for home consumption to all purchasers in usual wholesale quantities and in the ordinary course of trade in the principal markets of Switzerland during the export period herein, including the cost of all containers and coverings of whatever nature, and all other costs, charges and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, are the prices set forth in the last column of the following schedule:
It is ftjbther stipulated AND agreed, that during the export period herein •there was no higher export value than the price set forth in the last column of ■the above schedule, for the items enumerated therein.
It is further stipulated and agreed, that as to all merchandise here involved which is not listed in the above schedule, the entered and appraised values represent the correct foreign values, and no higher export values existed therefor •during the export period herein.
And it is further agreed, that the reappraisement appeals here involved are submitted on the foregoing stipulation.

On the agreed facts I find tbat the foreign value, as such value is ■defined in section 402 (c) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that such values are as set forth in schedule B, attached and made a part hereof. As to all other merchandise involved the correct foreign values are the values found by the appraiser. Judgment will be rendered accordingly.  