(V. D. 14)

Entry No. 764639, etc.

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

(Decided January 5, 1955)

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

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

Wilson, Judge:

These matters are presently before me on a remand from a classification proceeding decided by the first division of this court in *Manhattan Novelty Corp. et al.*v. *United States,*32 Cust. Ct. 536, Abstract 58191. The judgment entered therein stated: “* * * ^at the matters be remanded to a single judge 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.

I further find such values to be the dutiable values of said merchandise.

Judgment will be entered accordingly.

*424Schedule “A”

Manhattan Novelty Corp.

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

223883-K/l 1436-53 764639 100 pcs. 7 x 50 binoculars with cases

Binoculars_ 12. 50

Carrying cases_ 1. 50 net packed

769064 200 pcs. 7 x 50 binoculars with cases

Binoculars_ 12. 50

Carrying cases_ 1. 50 net packed

Selsi Co., Inc.

223903-K/11466-53 755236 250 pcs. #4762 6 x 15 binoculars with cases

Binoculars_ 5. 75

Carrying eases_ 0. 50 net packed

100 pcs. #7149 6 x 18 binoculars with cases

Binoculars_ 12. 65

Carrying cases_ 1. 00 net packed

100 pcs. #7306 7 x 35 binoculars with cases

Binoculars_ 15. 75

Carrying cases_ 2. 25 net packed

872940 100 pcs. #7306 7 x 35 binoculars with cases

Binoculars_ 16. 25

Carrying cases_ 2. 25 net packed

25 pcs. #7150 7 x 18 binoculars with cases

Binoculars_ 6. 40

Carrying cases_ 1. 00 net packed

100 pcs. #5569e 7 x 50 binoculars with cases

Binoculars_ 13. 10

Carrying cases_ 2. 00 net packed

773926 250 pcs. #5569 7 x 50 binoculars with cases

Binoculars_ 13. 10

Carrying cases_ 1. 50 net packed

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

223903-K/11466-53 715839 10 pcs. 8 x 30 Miralux binoculars with cases

Binoculars_ 37. 20

Carrying cases_ 3. 50 plujs cases & packing

5 pcs. 7 x 50 Noctalux

Binoculars_ 58. 75

Carrying cases_ 4. 50 plus cases & packing

1 pc. 10 x 50 Astrolux

Binocular_ 60. 77

Carrying case_ 4. 50 plus cases & packing

1 pc. 12 x 50 Starlux

Binocular_ 61. 77

Carrying case_ 4. 50 plus cases & packing

1 pc. 16 x 50 Novalux

Binocular_ 63. 30

Carrying case_ 4. 50 plus cases & packing

781260 50 pcs. #7493 7 x 50 binoculars with cases

Binoculars_ 14. 30

Carrying cases_ 2. 00 net packed

50 pcs. #7150 7 x 18 binoculars with eases

Binoculars_ 6. 40

Carrying cases_ 1. 00 net packed

6 pcs. #7392 7 x 50 binoculars with cases

Binoculars_ 19. 00

Carrying cases_ 2. 00 net packed

6 pcs. #7496 6 x 35 binoculars with cases

Binoculars_ 14. 30

Carrying cases_ 1. 50 net packed

716857 25 pcs. #7150 7 x 18 binoculars with cases

Binoculars_ 6. 40

Carrying cases- 1. 00 net packed

200 pcs. #4762 6 x 15 binoculars with cases

Binoculars_ 6. 10

Carrying cases_ 0. 50 net packed

*426*Remand of protest No. United Stales Entry dollars per No. Merchandise each*

223903-K/l 1466-53 746010 100 pcs. #5569c 7 x 50 binoculars with, cases

Binoculars_ 12. 95

Carrying cases_ 1. 50 net packed

729838 25 pcs. #7150 7 x 18 binoculars with cases

Binoculars_ 6. 40

Carrying cases_ 1. 00 net packed

100 pcs. #5569c 7 x 50 binoculars with cases

Binoculars_ 13. 40

Carrying cases_ 1. 50 net packed

50 pcs. #6811 8 x 30 binoculars with cases

Binoculars_ 11. 75

Carrying cases_ 1. 25 net packed

Texoma Wholesale Jewelebs, S. H. PoMEBANCE Co., INC.

223907-K/l 1470-53 769910 200 pcs. 7 x 50 binoculars with cases

Binoculars_ 16. 50

Carrying cases_ 2. 50 net packed