
    Trinacria Importing Co. v. United States
    No. 6736.
    Entry No. 716897; 790992.
    Invoices dated Deerlyk, Belgium, July 26, 1938, etc.
    Certified July 29, 1938, etc.
    Entered at New York, N. Y., August 15, 1938, etc.
    (Decided January 10, 1947)
    
      Brooks & Brooks for the plaintiff.
    
      Paul P. Rao, Assistant Attorney General, for the defendant.
   Kincheloe, Judge:

These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the parties hereto:

It is hereby stipulated and agreed, subject to the approval of the court, that the merchandise consisting of cotton rugs and issues in the appeal for reappraisement, listed above, is the same in all material respects as the merchandise consisting of cotton rugs and issues decided in United States v. Stephen Rug Mills, Reap. Dec. 6283, and that the record in said case may be incorporated herein.
It is further stipulated and agreed that the entered value of the merchandise is equal to the price at the time of exportation of such merchandise to the United States, at which such or similar merchandise is freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, and that there was no foreign value of such or similar merchandise. As to other merchandise the appeals are abandoned.
It is further stipulated and agreed that this case may be submitted on the foregoing stipulation.

On the agreed facts I find the export value,, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the cotton rugs here involved, and that such values are the entered values. Insofar as the appeals relate to all other merchandise they are hereby dismissed.

Judgment will be rendered accordingly.  