
    (V. D. 13)
    American Thermo-Ware Company v. United States
    Entry No. 713539, etc.
    (Decided September 16, 1954)
    
      Walter Auster for the plaintiff.
    
      Warren E. Burger, Assistant Attorney General, for the defendant.
   Oliver, Chief Judge:

This matter is presently before me on a remand from a classification proceeding decided by the first division of this court in American Thermo-Ware Company v. United, States, 32 Cust. Ct. 526, Abstract 58170. The judgment entered therein stated: “* * * that the matter be remanded to a single judge in reappraisement pursuant to the provisions of Title 28 U. S. C. § 2636 (d).”

The matter has 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”
Remand of protest No. Entry No. Merchandise United States dollars per each
223920-K/11484-53 713539 1 lot containing 75 pairs 7 x 50 binoculars with, cases
Binoculars, each_ 12. 50
Carrying cases, each_ 2. 00
1 lot containing 50 pairs 8 x 30 binoculars with cases
Binoculars, each_ 11. 75
Carrying cases, each_ 1. 25
1 lot containing 25 pairs 8 x 30 binoculars with eases
Binoculars, each_ 10. 25
Carrying cases, each_ 1. 25
779043 1 lot containing 100 pairs 7 x 50 binoculars with cases
Binoculars, each_ 10. 60
Carrying cases, each_ 2. 00
771801 1 lot containing 125 pairs 7 x 35 binoculars with cases
Binoculars, each_ 14. 60
Carrying case's, each_ 1. 30
1 lot containing 50 pairs 7 x 35 binoculars with cases
Binoculars, each_ 17. 20
Carrying cases, each_ 1. 30
789841 1 lot containing 25 pairs 10 x 50 binoculars with cases
Binoculars, each_ 14. 80
Carrying cases, each_ 2. 00
1 lot containing 100 pairs 7 x 18 binoculars with cases
Binoculars, each_ 6.90
Carrying cases, each_ 0.60
765775 1 lot containing 50 pairs 7 x 50 binoculars with cases
Binoculars, each_ 14. 50
Carrying cases, each_ 2. 00
1 lot containing 150 pairs 7 x 50 binoculars with cases
Binoculars, each_ 12. 50
Carrying cases, each___ 2. 00
net packed  