(V. D. 11)

#### Manhattan Novelty Corp. et al. *v.*United States

Entry No. 849852, etc.

(Decided September 16, 1954)

*Lane, Young & Fox (William H. Fox*of counsel) for the plaintiffs.

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

Oliver, Chief Judge:

These matters are presently before me on remands from classification proceedings decided by the first division of this court in *Manhattan Novelty Corp. et al.*v. *United States,*32 Cust. Ct. 459, Abstract 58007; *Selsi Co., Inc., et al.*v. *United States,*31 Cust. Ct. 307, Abstract 57637; *Selsi Co., Inc.*v. *United States,*32 Cust. Ct. 447, Abstract 57978. The judgments entered therein state: “* * * that the matters be remanded to a single judge in reappraisement pursuant to the provisions of Title 28 U. S. C. § 2636 (d).”

The matters have 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. .

*489I further find such values to he 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*

> Manhattan Novelty Corp.

> 219904-K/8691-53 849852 50 pcs. 7 x 50 binoculars with cases

> Binoculars_ 11. 07

> Carrying cases_ 1. 25

> plus casing and packing

> 767556 25 pcs. 7 x 50 binoculars with cases

> Binoculars_ 30. 38

> Carrying cases_ 3. 00

> net packed

> 749746 100 pcs. 7 x 50 binoculars with cases

> Binoculars_ 12. 45

> Carrying cases. __ 1.25

> plus eases and packing

> 100 pcs. 7 x 35 binoculars with cases

> Binoculars_• 10. 90

> Carrying cases. 1_ 1.00

> plus cases and packing

> Selsi Co., Ino.

> 189132-K/3715-52 813368 Binoculars with cases

> 25 pcs. Miralux 8 x 30 Binoculars_ 31. 85

> Carrying cases_ 2. 25

> plus cases and packing

> 5 pcs. Supralux 8 x 40 Binoculars_1_ 47. 70

> Carrying eases_ 4. 00

> plus cases and packing

> 5 pcs. Noctalux 7 x 50 Binoculars_ 48. 50

> Carrying cases_ 4 80

> plus cases and packing

> 5 pcs. Astrolux 10 x 50 Binoculars_ 50. 10

> Carrying cases_ 4. 00

> plus cases and packing

> *490
>       *Remand of -protest No. Entry No. Merchandise United States dollars per each*

> 200 pcs. 6 x 15 binoculars with cases 189132-K/3715-52 842365

> Binoculars_ 5. 50

> Carrying cases_ 0. 50

> net packed

> 742104 7 pcs. 7 x 50 binoculars with cases

> Binoculars_ 31. 00

> Carrying cases_ 3. 00

> plus cases and packing

> 1 pc. 7 x 50 binocular with case

> Binocular_ 26. 75

> Carrying case_ 3. 00

> plus cases and packing

> 714475 Binoculars with cases •

> 6 pcs. Miralux 8 x 30 Binoculars_ 31.85 ■

> Cases_ 2. 25

> plus cases and packing

> 2 pcs. Supralux 8 x 40 Binoculars_ 47. 70

> Carrying cases_ 4. 00

> plus cases and packing

> 3 pcs. Noctalux 8 x 40 Binoculars_ 48. 50

> Carrying cases_ 4. 00

> plus cases and packing

> 1 pc. Astrolux 10 x 50 Binocular_ 50. 10

> Carrying case_ 4. 00

> plus eases and packing

> 720147 6 pcs. 10 x 35 binoculars with cases

> Binoculars_•_ 15. 35

> Carrying cases_ 2. 00

> plus cases and packing

> 6 pcs. 12 x 37 binoculars with cases

> Binoculars_ 16. 00

> Carrying cases_ 2. 00

> plus cases and packing

> *491
>       *Remand of protest No. Entry No. Merchandise United States dollars per each*

> 190145-K/4592-52 700694 Binoculars with cases

> 72 pcs. Art. No. 2097, 7 x 35 Binoculars_:_ 20. 00

> Carrying cases_ 2. 40

> net packed

> 753938 Binoculars with cases

> 6 pcs. Supralux 8 x 40 Binoculars_ 47. 70

> Carrying cases_ 4. 00

> plus cases and packing

> 3 pcs. Astrolux 10 x 50 Binoculars_ 50. 10

> Carrying cases_ 4. 00

> plus cases and packing

> 2 pcs. Starlux 12 x 50 Binoculars_ 51. 00

> Carrying cases_ 4. 00

> plus cases and packing

> 2 pcs. Novalux 16 x 50 Binoculars_ 52. 20

> Carrying cases_1- 4. 00

> plus cases and packing

> 35 pcs. Miralux 8 x 30 Binoculars_ 31. 85

> Carrying cases_ 2. 25

> plus cases and packing

> 195423-K/3715-52 773689 3 pcs. Supralux 8 x 40 Binoculars_ 47. 70

> Carrying cases_ 4. 00

> plus cases and packing

> 3 pcs. Noctalux 7 x 50 Binoculars_ 48. 50

> Carrying cases_ 4. 00

> plus cases and packing

> 1 pc. Astralux 10 x 50 Binocular_ 50. 10

> Carrying case_ 4. 00

> plus cases and packing

> *492
>       *Remand of protest No. Entry No. Merchandise United States dollars per each*

> 195423-K/3715-52 773689 Binoculars with cases

> 3 pcs. 8 x 40 Supralux Binoculars_ 47. 70

> Carrying cases_ 4. 00

> plus cases and packing

> 3 pcs. 7 x 50 Noctalux Binoculars_ 48. 50

> Carrying cases_ 4. 00

> plus cases and packing

> 1 pc. 10 x 50 Astrolux Binocular_ 50. 10

> Carrying case___ 4.00

> plus cases and packing

> 10 pcs. 8 x 30 Miralux Binoculars_ 31. 85

> Carrying cases_ 2. 25

> plus cases and packing

> 9 pcs. 10 x 35 Binoculars_ 15. 10

> Carrying eases_ 2. 25

> plus cases and packing

> 3 pcs. 12 x 37 Binoculars_ 15. 75

> Carrying cases_ 2. 25

> plus cases and packing

> 10 pcs. 7 x 35 Binoculars_ 20. 35

> Carrying cases_ 2. 25

> plus cases and packing

> 20 pcs. 7 x 35 Binoculars_ 23. 55

> Carrying cases_ 2. 25

> plus cases and packing

> 777918 Binoculars with cases

> 10 pcs. Miralux 8 x 30 Binoculars_ 31. 85

> Carrying cases_ 2. 25

> plus cases and packing

> *493
>       *Remand of 'protest No. Entry Ño. Merchandise United States dollars per each*

> 195423-K/3715-52 777918 3 pes. Noctalux 7 x 50 Binoculars_i_ 48. 50

> Carrying cases_ 4. 00

> plus cases ánd packing

> 10 pcs. Miralux 8 x 30 Binoculars_ 31. 85

> Carrying cases_ 2. 25

> plus cases and packing

> 2 pcs. Supralux 8 x 40 Binoculars_ 47. 70

> Carrying cases_ 4. 00

> plus cases and packing

> 1 pc. Starlux 12 x 50 Binocular_ 51. 00

> Carrying case_ 4. 00

> plus cases and packing

> 1 pc. Novalux 16 x 50 Binocular_ 52. 20'

> Carrying case_ 4. 00

> plus cases and packing

> 199940-K/11455-52 748368 Binoculars with cases

> 1 Binocular 7 x 50 Binocular_ 30. 02

> Carrying case_ 3. 00

> plus cases and packing

> 1 Binocular 7 x 50 Binocular_ 34. 27

> Carrying case_ 3. 00

> plus cases and packing

> 10 pcs. 8 x 30 Miralux Binoculars_ 31. 85

> Carrying cases_ 2. 25

> plus cases and packing

> 3 pcs. 8 x 40 Supralux Binoculars_ . 47. 70

> Carrying cases_ 4. 00

> plus cases and packing

> *494
>       *Remand of protest No. Entry No. Merchandise United States dollars per each*

> 199940-K/l 1455-52 748368 13 pcs. 8 x 30 Miralux Binoculars_ 31. 85

> Carrying cases_ 2. 25

> plus cases and packing

> 1 pc. 16 x 50 Novalux Binocular_ 52. 20

> Carrying case_ 4. 00

> plus cases and packing

> 205801-K/16488-52 791454 Binoculars with cases

> 10 pcs. Miralux 8 x 30 Binoculars_ 31. 85

> Carrying cases_ 2. 25

> plus cases and packing

> 3 pcs. Noctalux 7 x 50 Binoculars_ 48. 50

> Carrying cases_ 4. 00

> plus cases and packing

> 10 pcs. Miralux 8 x 30 Binoculars_ 31. 85

> Carrying cases_ 2. 25

> plus cases and packing

> 2 pcs. Supralux 8 x 40 Binoculars_ 47. 70

> Carrying cases_ 4. 00

> plus cases and packing

> 1 pc. Supralux 12 x 50 Binocular_ 51. 00

> Carrying case_ 4. 00

> plus cases and packing

> 1 pc. Novalux 16 x 50 Binocular_ 52. 20

> Carrying case_ 4. 00

> plus cases and packing

> 219011-K/6487-52 827508 Binoculars with cases

> 6 pcs. Miralux 8 x 30 Binoculars_,_ 31. 85

> Carrying cases_ 2. 25

> plus cases and packing

> 2 pcs. Supralux 8 x 40 Binoculars_ 47. 70

> Carrying cases_ 4. 00

> plus cases and packing

> *495
>       *Remand of 'protest No. Entry No. . Merchandise United States dollars per each*

> 21901 l-K/6487-52 827508 3 pcs. Noctalux 7 x 50 Binoculars_ 48. 50

> Carrying cases_ 4. 00

> plus cases and packing

> 1 pc. Astrolux 10 x 50 Binocular_ 50. 10

> Carrying case_ 4. 00

> plus cases and packing

> 219910-K/8691-53 807550 Binoculars with cases

> 100 pcs. Art. No. 5569, 7 x 50 Binoculars_ 13. 50

> Carrying cases_ 2. 00

> net packed

> 750527 Binoculars with cases

> 50 pcs. Art. No. 7150, 7 x 18 Binoculars_ 6. 80'

> Carrying cases_ 0. 60

> net packed

> 50 pcs. Art. No. 7493,7 x 50 Binoculars_ 14. 85

> Carrying cases_ 2. 00

> net packed

> Texoma Wholesale Jewelers (S. H. Pomerance Co., Inc.)

> 202139-K/14007-52 769930 Binoculars with cases

> 100 pcs. 7 x 50 Binoculars_ 17. 50

> Carrying cases__ 2. 00

> net packed

> Zale Jewelry Co. (S. H. Pomerance Co., Inc.)

> 198173-K/10343-52 890926 Binoculars with cases

> 80 pcs. Ofuna 7x50 Binoculars_ 19. 50

> Carrying cases_ 3. 00

> net packed

> 20 pcs. Ofuna 7 x 50 Binoculars_ 19. 50

> Carrying cases_ 3. 00

> net packed

> 1 pc. Ofuna 7 x 35 Binocular_ 19. 00

> Carrying case_ 3. 00

> net packed all less the deductions from said unit prices as invoiced