¶1These appeals to reappraisement have been submitted for decision by counsel for the parties hereto upon a stipulation incorporating the record in Reap. Dec. 4431.
¶2On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved, and that such values are their invoice unit values, plus packing. Judgment will be rendered accordingly.