
    Ph. Maguire & Co., Inc. v. United States
    No. 5028.
    Invoices dated Shanghai, China, July 20, 1939, etc.
    Certified July 21, 1939, etc.
    Entered at New York August 16, 1939, etc.
    Entry No. 719349, etc.
    (Decided October 11, 1940)
    
      Siegel & Mandell for the plaintiff.
    
      Charles D. Lawrence, Acting Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.
   Tilson, Judge:

The appeals to reappraisement listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the market value or price at or about the date of exportation of the involved merchandise at which such or similar merchandise was freely offered for sale to all purchasers in the principal markets of China for export to the United States, in usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the Tariff Act of 1930, was the appraised value, less any amounts added under duress.

On the agreed facts I find and hold the proper dutiable export values of the merchandise covered by said appeals to be the values found by the appraiser, less any amounts added under duress. Judgment will be rendered accordingly.  