
    TransPacific Importing Co. et al. v. United States
    No. 5151.
    Entry Nos. 2317, 614-K, etc.
    Invoices dated Yokohama, Japan, November 2, 1935, December 18, 1936, etc.
    Entered at Seattle, Wash., November 15,1935, Sumas, Wash., January 15, 1937, etc.
    (Decided March 5, 1941)
    
      Lawrence & Tuttle (Geo. B. Tuttle of counsel) for the plaintiffs.
    
      Charles D. Lawrence, Acting Assistant Attorney General (Richard H. Welsh, special attorney), for the defendant.
   Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issue herein and the issue in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, is the same; that the appraised value, less certain additions, represents the proper dutiable export value, and that there is no higher foreign value.

On the agreed facts I find and hold the proper dutiable export value of the items of merchandise marked A and checked by the examiners of record to be the value found by the appraiser, less any additions made by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.  