
    (Reap. Dec. 10622)
    Thalson Co. v. United States
    Entry Nos. 15641; 17305; 17506.
    (Decided November 13, 1963)
    
      Stein & Shostalc for tbe plaintiff.
    
      John W. Douglas, Assistant Attorney General, for tbe defendant.
   Wilson, Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation entered into between counsel for the respective parties:

IT IS HEREBY STIPULATED AND AGREED by and between counsel for tbe respective parties hereto, subject to tbe approval of tbe Court, that tbe merchandise covered by tbe appeal for reappraisement enumerated in tbe attached Schedule of Cases, consists of artificial flowers, fruits, etc., exported from Japan; and that, at tbe time of exportation thereof to tbe United States, tbe market value or tbe price at which such or similar merchandise was freely offered for sale to all purchasers in tbe principal markets of the country from which exported, in tbe usual wholesale quantity and in tbe ordinary course of trade, for exportation to the United States, including tbe 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, were the invoice unit values, net packed.
That all the merchandise covered by the appeal for reappraisement was entered subsequent to February 27,1958.
IT IS FURTHER STIPULATED AND AGREED that the merchandise the subject of this stipulation is not included in the list of articles designated by the Secretary of the Treasury in T.D. 54521, as provided for in Sec. 6(a) of the Customs Simplification Act of 1956, Public Law 927, 84th Congress, and that said merchandise is subject to appraisement under Sec. 402 of the Tariff Act of 1930 as amended by the Customs Simplification Act of 1956.
IT IS FURTHER STIPULATED AND AGREED that the appeal for reap-praisement enumerated in the attached Schedule of Cases may be deemed submitted for a decision on the foregoing stipulation.

On the agreed facts, I find and bold export value, as that value is defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, to be the proper basis for the determination of the value of the merchandise bere involved and that such.values were the invoice unit values, net, packed.

Judgment will issue accordingly.  