
    Edward P. Paul & Co., Inc. v. United States
    No. 6337.
    Entry No. 5415.
    Invoice dated Longton, England, August 22, 1941.
    Certified August 27, 1941.
    Entered at New York, N. Y., September 19, 1941.
    
      (Decided August 29, 1946)
    
      Strauss & Hedges for the plaintiff.
    
      Paul P. Rao, Assistant Attorney General, for the defendant.
   Keefe, Judge:

This appeal for reappraisement bas been submitted for decision upon the following stipulation of counsel for the parties hereto:

It is hereby stipulated and agreed, subject to the approval of the court, that the merchandise consisting of earthenware or chinaware and the issues in the above-entitled appeal for reappraisement are the same in all material respects as the merchandise and issues decided in United States v. Wm. S. Pitcairn Corp., Suit No. 4513, C. A. D. 334, and that the record in said case may be incorporated herein.
It is further stipulated and agreed that the entered value of the merchandise consisting of earthenware or chinaware in the above-entitled appeal for reappraisement is equal to the price, at the time of exportation of such merchandise to the United States, at which such or similar merchandise is freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities in the ordinary course of trade, for exportation to the United States, and that the foreign value of such or similar merchandise is no higher.
It is further stipulated and agreed that this case may be submitted on the foregoing stipulation.

On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the earthenware and chinaware here involved, and that such values are the entered values. Insofar as the appeal relates to all other merchandise it is hereby dismissed.

Judgment will be rendered accordingly..  