Mollison, Judge:
Counsel for the parties have submitted the appeals for reappraisement enumerated above for decision upon stipulation, upon the basis of which I find that the proper basis of value of the rubber-soled footwear involved is export value, as defined in section 402a (d), Tariff Act of 1930, as amended, and that such value is the appraised unit values, less the item of 2 per centum inspection fees, as stated on the invoices.
Judgment will issue accordingly.