#### United States *v.*L. Bamberger & Co.

No. 8037.

Entered at Newark, N. J.

Entry Nos. N-1056; N-952.

(Decided August 13, 1951)

*David N. Edelstein,*Assistant Attorney General, for the plaintiff.

*Strauss & Hedges (Hadley S. King*of counsel) for the defendant.

Johnson, Judge:

These appeals for reappraisement have been submitted for decision upon a stipulation of counsel for the parties hereto.

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 merchandise here involved, and that such values are as follows:

> Reappraisement 176197-A

> *Mfg. No. Senta white Dec. H7U*!4 N. *O. Hit: St. 46 f¡4 U. S. Dollars*

> 12 Plates 10"-$6.39 per dozen

> 12 Plates 7%"_ 4.10 “ “

> 12 Plates 6%"_ 2.93 “ “

> 12 Coupe soup plates 7%"_ 5.20 “ “

> 12 Fruit saucers 5%,"_ 2.93 “ “

> 12 Tea cups_ 5.29 “ “

> 12 Tea saucers_ 2.26 “ “

> 1 Casserole (2 pieces)_ 3.00 each

> 1 Sauceboat f.-Std_ 1.54 “

> 1 Dish ov. 11"_ 1.35 “

> 1 Dish ov. 14"_ 2.59 “

> 1 Baker_ 1.36 “

> 1 Sugar *2Ys*(2 pieces)_ .87 “

> 1 Cream 3_ .56 “

> 93 $40.37 per set packed

> *422*Mfg. Nó. Sonta white Sec. me*H *MG. Hdl. St. i6/f7 IT. S. Dollars*

> 12. Plates 10"_$6.39 per dozen

> 12 Plates 7%"_ 4.10 “ “

> 12 Plates 6%”_r_ *2.93 “ “*

> 12 Coupe soup plates 7%"_ 5.20 *“ . “*

> 12 Fruit saucers 5%"_ 2.93 “ “

> 12 Tea cups_ 5.29 “

> 12 Tea saucers_ 2.26 “ “

> 1 Casserole (2 pieces)_._i_ 3.00 each.

> 1 Sauceboat f. Std_•_ 1.54 “

> 1 Dish ov. 11"_ 1.35 “

> 1 Dish ov. 14"___ 2.59 “

> 1 Baker__J_•_ 1.36 “

> 1 Sugar 2)4 (2 pieces)- .87 “

> 1 Cream 3__ .56 “

> 93 $40.37 per set packed

> *Mfg. No. Cora Ivory body Sec. ItSSI*K *M. G. Hdl, St. 46fl7Ha U. S. Dollars*

> 12 Plates 10"---r $9.22 per dozen

> 12 Plates 7%"___.- 6.49 “

> 12 Plates 6%"_ 4.74 “

> 12 Coupe soup plates 7%"_ 7.47 “ “

> 12 Fruit saucers 5%"_ 4.74 “ “

> 12 Tea cups-__--- 7.85 *“ “*

> 12 Tea saucers_ 3.37 “ “

> 1 Casserole (2 pieces)- 4.39 each

> 1 Sauceboat f. Std_'- 2.31 “

> .IDishov.ll"_ 1.75 “

> 1 Dish ov. 14"_ 3.43 *“*

> *' 1*Baker_'- 1.75- *“*

> 1 Sugar 2)4 (2 pieces)- 1.52 *“*

> 1 Cream 3_ .79 “

> 93 $59.82 per set packed

> . *Mfg. No. Senta white Dec. Í5798 Q. Hdl. St. ^6f¡7 U. S. Dollars*

> 12 Plates 10"_1_$6.93 per dozen

> 12 Plates 7%"_ 4.44 “ “

> 12 Plates 6%"_ 3.16 “ *“*

> 12 Coupe soup plates 7%"- 5.64 “ *“*

> 12 Fruit saucers 5%"- 3.16 “ “

> 12 Tea cups_ 5.71 *“ “*

> 12 Tea saucers_ 2.45 *“ “*

> 1 Casserole (2 pieces)_ 3.26 each

> 1 Sauceboat f. Std_ 1.66 “

> IDishov.ll"_ 1.41 “

> IDishov. 14"_T 2.79 “

> 1 Baker_ 1.41 “

> 1 Sugar 2)4 (2 pieces)-1- .95 “

> 1 Cream 3'_ .59 “

> 93 $43.56 per set packed

> *423Reappraisement 179620-A

> *Mfg. No. Senta white Dec. 15798 H M. <3. Bdl. St.*4«//r *XX. S. Dollars*

> 12 Plates 10"-$6.93 per dozen

> 12 Plates 7%"_ 4.44 “

> 12 Plates 6%"_ 3.16 “ “

> 12 Coupe soup plates 7%_ 5.64 “ “

> 12 Fruit saucers 5%"_ 3.16 *“ “*

> 12 Tea cups_ 5.71 “ “

> 12 Tea saucers_1_ 2.45 “ “

> 1 Casserole (2 pieces)_ 3.26 each

> 1 Sauceboat f. Std_ 1.66 “

> 1 Dish oval 11"_ 1.41 “

> 1 Dish oval 14"_ 2.79 “

> 1 Baker_ 1.41 “

> 1 Sugar 2% (2 pieces)_1_ .95 *“*

> 1 Cream 3_ .59 “

> 93 $43.56 per set packed

Judgment will be rendered accordingly.