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No. 68661.-Liebermann Waelchli & Co., N.Y., Inc. v. United States, protests 63/17804 and 63/17833 (New York).

VACUUM BRUSH CLEANERS-METAL HOUSEHOLD UTENSILS-ELECTRICAL ELEMENT OR DEVICE-TRADE AGREEMENT.-Merchandise assessed at 19 percent ad valorem under the provision in paragraph 339, Tariff Act of 1930 (19 U.S.C. § 1001, par. 339), as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108), for metal household utensils is claimed dutiable at 13 percent under the provision in paragraph 353 (19 U.S.C. § 1001, par. 353), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (T.D. 52739), for articles having as an essential feature an electrical element or device.

Opinion by LAWRENCE, J. In accordance with stipulation of counsel that the merchandise consists of vacuum brush cleaners similar in all material respects to those the subject of Bruce Duncan Company, a/c Sims-Worms v. United States (45 Cust. Ct. 85, C.D. 2202), the claim of the plaintiff was sustained. No. 68662.-Nordlight, Inc. v. United States, protest 59/34242 (Los Angeles). LIGHTING FIXTURE PULLEYS-IRON OR STEEL ARTICLES-MACHINES, NOT SPECIALLY PROVIDED FOR-TRADE AGREEMENT.-Merchandise assessed at 19 percent ad valorem under the provision in paragraph 397, Tariff Act of 1930 (19 U.S.C. § 1001, par. 397), as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108), for iron or steel articles is claimed dutiable at 111⁄2 percent under the provision in paragraph 372 (19 U.S.C. § 1001, par. 372), as modified, supra, for machines, not specially provided for.

Opinion by LAWRENCE, J. In accordance with stipulation of counsel that the merchandise consists of pulleys similar in all material respects to those the subject of Nord Light, Inc. v. United States (49 CCPA 12, C.A.D. 786), the claim of the plaintiff was sustained.

DECISION ON APPLICATION FOR REHEARING

JUNE 16, 1964

No. 68663.-Davies Turner & Co. v. United States, protests 63/20463 and 63/20464.-Protests abandoned May 22, 1964. (Not published.) Plaintiff's application for rehearing granted.

JUDGMENTS OF THE UNITED STATES CUSTOMS COURT IN APPEALED CASES

JUNE 17, 1964

No. 68664.-APPEAL 5128.-Bird Machine Company v. United States.-SKARDAL STOCK PREPARATORS AND PARTS THEREOF-STOCK TREATING PARTS FOR PULP AND PAPER MACHINERY-MACHINES FOR MAKING PAPER OR PAPER PULP— TRADE AGREEMENT.-C.D. 2362 reversed January 23, 1964. C.A.D. 835. No. 68665.-APPEAL 5147.-Remington Rand Div. of Sperry Rand Corp. v. United States.-FLASHLIGHTS, RECHARGEABLE-ELECTRICAL ELEMENT OR DEVICETRADE AGREEMENT.-C.D. 2377 affirmed March 12, 1964. C.A.D. 837.

JUNE 18, 1964

No. 68666.-APPEAL 5113.-Bob Stone Cordage Co. et al. v. United States.TWINE, SISAL-TWINE, BALING-AGRICULTURAL PURSUITS.-C.D. 2331 affirmed March 12, 1964. C.A.D. 838.

DECISIONS OF THE UNITED STATES

CUSTOMS COURT

Valuation Decision on Remand from Protest Proceedings

(V.D. 128)

HERMAN H. STICHT CO., INC. v. UNITED STATES

Speed indicators, hand tachometers, hand tachographs,
and cases therefor Export value

Remand of protests 286906-K, etc.

Entered at New York, N.Y.

Entry No. 18459, etc.

(Decided June 16, 1964)

Strauss & Hedges for the plaintiff.

John W. Douglas, Assistant Attorney General, for the defendant.

LAWRENCE, Judge: This valuation proceeding arose by virtue of a judgment issued by the second division of this court in the case of Herman H. Sticht Co., Inc. v. United States, 39 Cust. Ct. 484, Abstract 61318, wherein the matter was remanded to a single judge sitting in reappraisement, pursuant to the provisions of title 28 U.S.C., section 2636 (d).

The parties to this proceeding have stipulated and agreed as follows: 1. That the involved merchandise was imported prior to the effective date of the Customs Simplification Act (Public Law 927, 84th Cong., T.D. 54165).

2. That this stipulation is limited to those items on the invoices covered by the protests enumerated on Schedule "A" annexed which were imported with

cases.

3. That as so limited the merchandise consists of instruments and cases which were held by the court in Abstract 61318 to be subject to appraisement separately according to the value of each class of article.

4. That the market value or the price of the instruments and cases herein at the time of exportation of such merchandise to the United States at which such or similar merchandise was 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 including the cost of all containers and coverings of whatever nature and all other costs, charges and expenses incident to placing the merchandise in condition packed ready for shipment to the United States was equal to the Swiss

franc figures set forth below plus the proportional share of the cost of packing as invoiced:

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5.

30 pcs. Hand Tachometers JACQUET
No. 600 with accessories, engravings,
and stampings on top plate.___.
Cases___

48 pcs. Hand Tachometers Jacquet
No. 620, with accessories and supple-
ment price for dials, pointers, stamp-
ing and engraving..
Cases----

1 pce. Hand Tachograph JACQUET
No. 1620, with accessories and supple-
ment price for dials, pointers, stamp-
ing and engraving..
Cases---

25 pcs. Speed indicators JACQUET
No. 254, with accessories and supple-
ment price for dials, pointers, stamp-
ing and engraving_
Cases----

80.70 12. 20

82.70 12. 20

381.00 13.50

85.80

10. 20

That there was no higher foreign value, as that term is defined in section 402 (d) of the Tariff Act of 1930 as amended by the Customs Administrative Act of 1938.

6. That the remands or protests enumerated on Schedule "A" attached hereto may be submitted on this stipulation, the same being limited to the merchandise and the issues described hereinabove and abandoned in all other respects.

Upon the agreed facts of record, I find that export value, as that value is defined in section 402(d) of the Tariff Act of 1930 (19 U.S.C. § 1402 (d)), is the proper basis for determining the value of the speed indicators, hand tachometers, hand tachographs, and cases therefor, covered by the remands of protests enumerated in the schedule attached

to and forming part of this decision, and that said value is as shown in paragraph four of the above-quoted stipulation.

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

This decision is limited to those items on the invoices accompanying the entries enumerated in the attached schedule A, consisting of the speed indicators, hand tachometers, and hand tachographs, which were imported with cases. Judgment will issue accordingly.

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