(Reap. Dec. 8524)

#### B. & S. Prod. Co. et al. *v.*United States

Entry No. 715996, etc.

(Decided January 20, 1956)

*Barnes, Richardson & Colburn*for the plaintiffs.

*Warren E. Burger,*Assistant Attorney General, for the defendant.

Mollison, Judge:

The appeals for reappraisement listed in schedule *“A,”*hereto attached and made a part hereof, have been submitted for decision upon a stipulation of fact entered into by and between counsel for the respective parties hereto.

On the agreed facts I find the foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930, as amended by section 8 of the Customs Administrative Act of 1938, to be the proper basis for the determination of the value of the items of merchandise enumerated in schedule “B,” hereto attached and made a part hereof, and that such values were as set forth in said schedule “B.”

I further find the cost of production, as that value is defined in section 402 (f) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the items of merchandise enumerated in schedule *“C,”*hereto attached and made a part hereof, and that such values were as set forth in said schedule “C.”

Insofar as the appeals relate to all other merchandise, they are hereby dismissed.

Judgment will be entered accordingly.

*511Schedule “B”

*Foreign value Items*

DM 7. 40 per doz., less *2%,*plus cost of eases, as invoiced 21

DIVI 7 70 *<l e{ {t (t lí u (t u u u*22

DM 8 10 *11 11 u <e c< <{ lc u <{ u*24

DM 9 70 *11 u 11 u u {t u c< u <c*26

DM 10.50 “ “ “ “ “ “ “ “ “ 27

DM 12.00 “ “ “ “ “ “ “ “ “ “ 28

DM 10.40 “ *“ “ “ “ “ “ “ “ “*31

DM 9. 60 “ “ “ “ “ “ “ *“ “ “*33

DM 5 90 *“*“ *“*“ “ *“ “ “ “ “*81

DM 5.90 “ “ “ “ “ “ “ “ “ “ 82

DM 7 25 *11 cí u tc u cí ct ci il <c*84

DM 12.80 “ “ “ “ “ “ *“ “ “ “*99

30/800/4 DM 0.80

Schedule “C”

*Cost of production Items*

DM 8. 10 per doz., less *él}í%,*plus cost of cases, as invoiced 11

*u*g 2q *11 11 <( {t (( (t u il 11 11*11-Z

*a*g gQ *u tí u cc tt tt tt tt tt tt*12

*tt*0Q *tt it tt tc a tt tt tt tt*16

*tt*g gQ *tt tt a ct it tk tt ct ct tc*40

8 90 *U 11 U U U U U <C U (<*40-Z

*tt*g gQ (( *tt tt ci tt a it it tt ct*41

*tc*g QQ *tt It ti ti tt tt tt Ct Ct It*41-Z

*tl*g gQ *tl tt ft It It tt tl Ct tt tt tC*g QQ *tt tt tt tt ti ti tt CC Ct CC*42 42-Z

*tt*-^Q gQ *It tt*<» *tt tt tt tt it ti tC*43

44 Invoiced unit price, plus cost of cases, as invoiced

45 DM 9. 40 per doz., less 4134%, plus cost of cases, as invoiced

45 — Z *“*9.50 “ *“ “ “ “ “ “ “ u “*

^_0 *te*g ^q *tt tt tc tt tc ct tt tt tc a*

47 Invoiced unit price, plus cost of cases, as invoiced

0Q *ft it tt It tt tt tt <1 tt*

62 DM 6. 90 per doz., less 41J4%, plus cost of cases, as invoiced

Qg *tt ¶*2Q *u u 11 11 11 11 11 (< (l 11*

0g_2j *ct ¶*gQ *l( (( tl ({*u *11 C( tl l( {i*

0^_ *CC*QQ *tt tt tí tt tt tt tt tc tc tt*

64 — Z *u*7 10 *<{ 11 11 11 u 11 u 11 li*

00 *ct ¶*25 *u (( (( 11 <l l{ 11 u 11*

00_2 *tl*7 35 *u <l u u u*u *u 11 u u*

00 *Ct*0 7Q *tt it tt ti tt it*Ct tt ft it

00_2 CC 0 gQ tt tí ft CC Ct *tt tt ti tt Ct*

0y *ct*q 0Q *tc ct tt tt it it it tt ct tt*

0g *tt*g 0q *a tt tt tc tc tt a tc ct tc*

69 “ 6. 50 “ “ “ “ “ •' “ “ “

IJTQ *Ct*0 I^Q *it tt tt CC It it tt It tt tt*

*tt*y yQ *tt tt tc tt tc tt tt tt a it*

y2 *c<*0 25 *u 11 ct lc u u 11 u il*

y2_2 *{t*0 35 *(< i{ u {( u 11 {( (i <l tl*

511 Invoiced unit price, plus cost of cases, as invoiced

023^2 *11 <l iC <l <e u 11 li lt*