
    (Reap. Dec. 10533)
    Hurricane Import Co. (Perryman, Mojonier) v. United States
    Entry No. 18068.
    (Decided June 10, 1963)
    
      Lawrence <£• Tuttle for the plaintiff.
    
      John W. Douglas, Assistant Attorney General, for the defendant.
   Oliver, Chief Judge:

This appeal for reappraisement has been submitted for decision on a written stipulation, reading as follows:

IT IS HEREBY STIPULATED AND AGREED, by and between the parties hereto, subject to the approval of the court, as follows:
1. That the merchandise and the issues involved in the above-entitled appeal for reappraisement are the same in all material respects as those involved in United States v. Gitlcin Go., A.R.D. 132, and that the record in the cited case may be incorporated in the record herein.
2. That the involved merchandise was entered or withdrawn from warehouse for consumption on or after February 27, 1958 and is not identified in the Final List published by the Secretary of the Treasury pursuant to the Customs Simplification Act of 1956 (T.D. 54521).
3. At the time of exportation of the merchandise involved herein, the prices at which such or similar merchandise was freely offered for sale for exportation to the United States to all purchasers in the principal markets of the country of exportation, in the usual wholesale quantities and in the ordinary course of trade, such prices including the cost of all containers and coverings of whatever nature and all other costs, charges and expenses incidental to placing the merchandise in condition packed ready for shipment to the United States, were the entered values.

On the agreed facts and consistent with the cited decision on the law, I find that the proper basis for appraisement of the merchandise in question is export value, as defined in section 402 (b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956 (91 Treas. Dec. 295, T.D. 54165), and hold that such statutory value therefor is the entered values.

Judgment will be rendered accordingly.  