
    (V. D. 14)
    Entry No. 764639, etc.
    Manhattan Novelty Corp. et al. v. United States
    (Decided January 5, 1955)
    
      Lane, Young & Fox (William H. Fox of counsel) for the plaintiffs.
    
      Warren E. Burger, Assistant Attorney General, for the defendant.
   Wilson, Judge:

These matters are presently before me on a remand from a classification proceeding decided by the first division of this court in Manhattan Novelty Corp. et al. v. United States, 32 Cust. Ct. 536, Abstract 58191. The judgment entered therein stated: “* * * ^at the matters be remanded to a single judge 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”

Manhattan Novelty Corp.

Remand of Entry protest No. No. Merchandise United States dollars per each

223883-K/l 1436-53 764639 100 pcs. 7 x 50 binoculars with cases

Binoculars_ 12. 50

Carrying cases_ 1. 50 net packed

769064 200 pcs. 7 x 50 binoculars with cases

Binoculars_ 12. 50

Carrying cases_ 1. 50 net packed

Selsi Co., Inc.

223903-K/11466-53 755236 250 pcs. #4762 6 x 15 binoculars with cases

Binoculars_ 5. 75

Carrying eases_ 0. 50 net packed

100 pcs. #7149 6 x 18 binoculars with cases

Binoculars_ 12. 65

Carrying cases_ 1. 00 net packed

100 pcs. #7306 7 x 35 binoculars with cases

Binoculars_ 15. 75

Carrying cases_ 2. 25 net packed

872940 100 pcs. #7306 7 x 35 binoculars with cases

Binoculars_ 16. 25

Carrying cases_ 2. 25 net packed

25 pcs. #7150 7 x 18 binoculars with cases

Binoculars_ 6. 40

Carrying cases_ 1. 00 net packed

100 pcs. #5569e 7 x 50 binoculars with cases

Binoculars_ 13. 10

Carrying cases_ 2. 00 net packed

773926 250 pcs. #5569 7 x 50 binoculars with cases

Binoculars_ 13. 10

Carrying cases_ 1. 50 net packed

United States Remand of Entry dollars per protest No. No. Merchandise each

223903-K/11466-53 715839 10 pcs. 8 x 30 Miralux binoculars with cases

Binoculars_ 37. 20

Carrying cases_ 3. 50 plujs cases & packing

5 pcs. 7 x 50 Noctalux

Binoculars_ 58. 75

Carrying cases_ 4. 50 plus cases & packing

1 pc. 10 x 50 Astrolux

Binocular_ 60. 77

1 pc. 12 x 50 Starlux

Binocular_ 61. 77

Carrying case_ 4. 50 plus cases & packing

1 pc. 16 x 50 Novalux

Binocular_ 63. 30

Carrying case_ 4. 50 plus cases & packing

781260 50 pcs. #7493 7 x 50 binoculars with cases

Binoculars_ 14. 30

Carrying cases_ 2. 00 net packed

50 pcs. #7150 7 x 18 binoculars with eases

Binoculars_ 6. 40

Carrying cases_ 1. 00 net packed

6 pcs. #7392 7 x 50 binoculars with cases

Binoculars_ 19. 00

Carrying cases_ 2. 00 net packed

6 pcs. #7496 6 x 35 binoculars with cases

Binoculars_ 14. 30

Carrying cases_ 1. 50 net packed

716857 25 pcs. #7150 7 x 18 binoculars with cases

Binoculars_ 6. 40

Carrying cases- 1. 00 net packed

200 pcs. #4762 6 x 15 binoculars with cases

Binoculars_ 6. 10

Carrying cases_ 0. 50 net packed

Remand of protest No. United Stales Entry dollars per No. Merchandise each

223903-K/l 1466-53 746010 100 pcs. #5569c 7 x 50 binoculars with, cases

Binoculars_ 12. 95

Carrying cases_ 1. 50 net packed

729838 25 pcs. #7150 7 x 18 binoculars with cases

Binoculars_ 6. 40

Carrying cases_ 1. 00 net packed

100 pcs. #5569c 7 x 50 binoculars with cases

Binoculars_ 13. 40

Carrying cases_ 1. 50 net packed

50 pcs. #6811 8 x 30 binoculars with cases

Binoculars_ 11. 75

Carrying cases_ 1. 25 net packed

Texoma Wholesale Jewelebs, S. H. PoMEBANCE Co., INC.

223907-K/l 1470-53 769910 200 pcs. 7 x 50 binoculars with cases

Binoculars_ 16. 50

Carrying cases_ 2. 50 net packed  