¶1This appeal to reappraisement has been submitted for decision upon stipulation of counsel for the parties hereto.
¶2In harmony with the stipulation I find that the foreign value, as that value is defined in section 402 (c) of the Tariff Act of 1930, is the proper basis for determination of the value of the merchandise here involved, and that such value of each of the items in issue is the entered value. Judgment will issue accordingly.