Antwerp, Belgium, for export to the United States, pursuant to orders placed by plaintiff with SAPET in Paris. 4. That the merchandise was exported to the United States after February 27, 1958, the effective date of the Customs Simplification Act of 1956, T.D. 54165, and is not an item on the final list published by the Secretary of the Treasury, T.D. 54521. 5. That the factories prepared and forwarded a factory invoice to SAPET showing the ex-factory prices per metric ton for the merchandise. 6. That SAPET prepared a seller's invoice to the purchaser showing the ex-factory price per metric ton with a fixed charge characterized as inland freight and f.o.b. charges to Antwerp, which charge was $11 per metric ton for R61/5194 and $8 per metric ton for R61/ 1342, in both instances added as a single item to the ex-factory price, without regard to the situs of the factory or the actual cost of such charges. 7. That, at the time of exportation, Paris was the principal market for the sale of the merchandise, and the merchandise was sold f.o.b. Antwerp. 8. That the merchandise was appraised at the SAPET ex-factory invoice prices per metric ton, plus the fixed inland freight and f.o.b. charges per metric ton, as invoiced to buyer. We conclude as a matter of law: 1. That export value, as that value is defined in section 402 (b) of the Tariff Act of 1930, as amended, is the proper basis for determining the value of the merchandise of these appeals. 2. That such export values are the appraised values. Judgment will enter accordingly. INDEX A Abandoned claims, restoration of; jurisdiction of U.S. Customs Court, Abstract Abandoned protest claims, revival of, Abstract 68012 Accessories, what constitute; parts, what constitute, Abstract 68052 Aerators: Household utensils, Abstract 68086 Metals, manufactures of, Abstract 68086 Agricultural Adjustment Act; peanuts, Abstract 68026 Agricultural implements: Eo nomine designation, C.D. 2417 Steel bands, C.D. 2417 Ties for baling cotton, C.D. 2417 Tractor parts, Abstracts 68009, 68010 Alabaster figures; works of art, Abstract 67858 Allowance; damage, Abstract 67894 Alloys, magnesium; metals, manufactures of, Abstracts 68160, 68161 American goods returned: Containers of Iridium Source Changers, Abstract 67886 Regulations, compliance with, Abstract 67886 Sewing machines, C.D. 2408 Tapes, recorded, Abstract 68041 American selling price; footwear, india rubber, Abstract 67983 Articles suitable for producing electricity, Abstract 67854 Animal figures; plaster of paris, manufactures of, Abstract 68133 Briquettes; mineral substances, manufactured, C.D. 2407 Apple flavor; internal revenue tax, Abstract 67939 Appraisement: Blanket notice of; liquidation, void, C.D. 2410 Administration, Abstracts 68111, 68112 Protests against value, Abstract 67971 Void; remand to single judge, Abstracts 68111, 68112 Articles of personal adornment; ornaments, hair, Abstract 68017 Attorney, power of; protests, sufficiency of, C.D. 2412 Automobile acquired abroad; exemption, personal, for returning residents, Ab- Automobiles, parts of: Bearings, ball, Abstract 67980 Heaters, Abstract 68052 Supercharger parts, Abstract 67980 Use, classification by, Abstract 68052 B Bag-making machines; machines, not specially provided for, Abstract 67919 Baling wire; steel wire, Abstract 68097 Balls, glass: Flowers, artificial, Abstracts 67873, 68073, 68074, 68084 Ornaments, Christmas tree, Abstracts 67855, 67928 Bamboo: Articles; plastic back scratchers, Abstract 67877 Bands, steel; agricultural implements, C.D. 2417 Bandsaws, steel; metals, manufactures of, Abstracts 68085, 68143, 68147 Barbecue grills, parts of; stoves, cooking and heating, Abstracts 67866, 67911 Baskets: Bamboo; wood baskets, Abstract 68128 Carrizo; wood baskets, Abstract 68128 Electric dishwasher; metals, manufactures of, Abstracts 67996, 68094 Palm leaf; straw baskets, Abstract 67897 Wire; dishwashers, electric, parts of, Abstracts 67996, 68094 Bead chains; chains of beads, Abstracts 67942, 67982 Beads: Loosely strung; jewelry, not specially provided for, Abstract 67898 Beads, strung alabaster, Abstract 67981 Chains of beads, Abstracts 67942, 67982 Strung alabaster; jewelry, unfinished, Abstract 67981 Beams; form supports; structural steel shapes, Abstracts 67905, 67978, 68004, 68007, 68014 Bearings, ball; automobiles, parts of, Abstract 67980 Beer: Damaged merchandise, C. D. 2411 Prohibited merchandise, C.D. 2411 Bells, not specially provided for; bottle openers, brass bell, Abstract 67962 General Agreement on Tariffs and Trade, Abstracts 67994, 68067 Parts of; horns, electrical, Abstracts 68015, 68018, 68023, 68040, 68068 68138 Presidential proclamation, Abstracts 67994, 68067 Weight, Abstracts, 67994, 68067 Blouses, cotton: Trimmed articles, Abstract 67918 Wearing apparel, Abstract 67918 Wearing apparel in part of trimming, Abstract 67918 Board, mixed: Plywood, Abstract 68047 Wood, manufactures of, Abstract 68047 Bolts, wood screws, Abstract 67867 Bookshelves; furniture, Abstract 67944 Border material; fringed articles, C.D. 2418 Bottle openers, brass bell: Household utensils, Abstract 67962 Metals, manufactures of, Abstract 67962 Bottles, unfilled; content capacity, Abstract 68042 Bounty: Exchange rates, multiple, C.D. 2413 What constitutes, C.D. 2413 Wool tops, C.D. 2413 Bowls, brass lotus: Flowers, artificial, Abstract 68066 Metals, manufactures of, Abstract 68066 Boxes: For drawing instruments; cotton, manfactures of, Abstract 68013 Jewel, with dolls; wood, manufactures of, Abstracts 67889, 67890, 68134 Braided articles: Hats, synthetic textile, Abstract_67930 Including fabrics, Abstract 67917 Woven fabrics, wool, Abstract 68033 Braiding machines: Machines, not specially provided for, Abstract 68122 Textile machinery, Abstract 68122 Brass articles; door knockers, Abstract 67962 Breakage; figures, stone, Abstract 67894 Bridge, measuring; measuring devices, electrical, Abstract 67973 Briquettes, antimony ore; mineral substances, manufactured, C.D. 2407 Cleaner; electrical element or device, Abstract 67995 Steel; metals, manufactures of, Abstract 67859 Use, classification by, Abstract 67859 Vacuum: Electrical element or device, Abstracts 67864, 67903, 67932, 68063, 68099 Household utensils, Abstracts 67864, 67903, 67932, 68063, 68099 What constitute, Abstract 67859 Wire; scrapers, wire, Abstract 67859 Buckets, brass: Hollowware, Abstract 67974 Metals, manufactures of, Abstract 67974 Calculating machines: C Mathematical instruments, C.D. 2422 Metals, manufactures of, Č.D. 2422 Use, classification by, C.D. 2422 Cameras, parts of; lenses, Abstract 68141 Candlesticks, brass lotus: Flowers, artificial, Abstract 68065 Metals, manufactures of, Abstract 68065 Cap seals, cellulose acetate; galvanometers and parts, Abstract 68165 Cotton, Abstract 68079 Ornamented, Abstract 68079 Carbon arc lamps; illuminating articles, Abstract 68036 Carbon powder; carbon for manufacture into electrical brushes Abstract 67987 Cardio-angiography injectors; therapeutic apparatus, electrical, Abstracts 67906, 67998, 68005 Carrizo baskets; baskets, wood, Abstract 68128 Cases, binocular: Gutta-percha, manufactures of, Abstract 68046 Leather, manufactures of, Abstract 68046 Cases restored to docket; stipulations, confusing, Abstract 67965 Acetate articles: Tapes for recording, Abstract 67880 Vinyl tape, Abstract 67888 Articles: Stir sticks, plastic, Abstract 68090 Chain-link extractors: Machines, not specially provided for, Abstract 67929 Chains: For transmission of power; metals, manufactures of, Abstract 67963 Measurement: Determination of, Abstract 68002 Legislative approval of judicial determination, Abstract 68002 Of beads; beads, not specially provided for, Abstracts 67942, 67982 Change in practice; yarn, nylon, Abstract 67937 Chemical compounds; powder, cleaning, Abstract 67924 Chemical elements; granular iron, C.D. 2423 Chinaware, decorated; cups and saucers, Abstracts 68107, 68171, 68172 Christmas trees, artificial; feathers, manufactures of, Abstract 68142 Circuit testers; radio apparatus, Abstracts 67885, 67892, 67979 Cleaner brushes: Electrical element or device, Abstract 67995 Cleaning powder; Diversol chlorinated trisodium phosphate, Abstract 67924 Clothespins, spring; Presidential proclamation, Abstracts 67853, 67860, 67925, 67926, 67943, 68020-68022, 68080, 68162 Compass map measure; mathematical instruments, Abstracts 67904, 67916, 68045, 68148 Conflicts: Accessories v. parts, Abstract 68052 Use v. eo nomine provisions, Abstract 68052 Congressional intent: Textile machinery, Abstract 68122 Constitutionality; waterproof cloth, C.D. 2416 Construction: Administrative Procedure Act, 5 U.S. Code, § 1001, C.D. 2413 Sec. 8.26(a), C.D. 2411 Sec. 17.2, C.D. 2412 Sec. 18.7(b), C.D. 2411 Secs. 22.31-22.33, C.D. 2406 Internal Revenue Code: Sec. 3425, Abstract 68130 Sec. 4551, C.D. 2415 Internal Revenue Code of Federal Regulations, reg. 7, C.D. 2411 Public Law: 81-869, Abstract 68130 84-66, Abstract 68130 86-795, C.D. 2416 Tariff Act of 1930: Par. 5, C.D. 2423 Par. 31(a) (1), and (2), as amended, Abstract 68017 Par. 31(b) (2), Abstract 68090 Par. 214, C.D. 2407 Par. 218(f), C.D. 2419, Abstract 68090 Par. 230(d), C.D. 2419 Par. 301, C.D. 2423 Par. 314, C.D. 2417 Par. 317, C.D. 2417 Par. 328, Abstract 68078 Par. 329, Abstract 68002 Par. 335, C.D. 2423 Par. 353, C.D.'s 2414, 2421, Abstracts 67872, 68052, 68122, 68127, 68170 Par. 354, C.D. 2420 Par. 359, C.D. 2421, Abstract 68126 Par. 360, C.D. 2422 Par. 369(c), Abstract 68052 Par. 372, C.D. 2414, Abstracts 67872, 68002, 68122, 68127 Par. 389, Abstract 68130 Par. 397, C.D.'s 2420, 2422, Abstracts 67859, 68078, 68126, 68127 Par. 405, C.D. 2415 Par. 412, C.D. 2415, Abstracts 67972, 68090 Par. 907, C. D. 2416 Par. 909, C.D. 2416 Par. 919, Abstracts 67918, 68079 Par. 923, Abstract 68139 Par. 1109, C.D. 2418 Par. 1308, C.D. 2409 Par. 1312, C.D. 2409 Par. 1404, Abstract 68139 Par. 1503, Abstract 67981 Par. 1506, Abstract 67859 Par. 1513, Abstracts 67972, 68170 Par. 1518, Abstract 68142 Par. 1527(a) (1), Abstract 68017 Par. 1527(a) (2), Abstract 67981 |