Dallinger, Judge:
This appeal to reappraisement has been submitted for decision upon an oral stipulation of counsel for the parties hereto.
Accepting this stipulation as a statement of fact, I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are as follows:
Consular Invoice No. 285
44 hides weighing 914 pounds at lQ}í cents per pound.
4 kips " 58 " " 19 " "
471 cow hides " 18,724 " " " "
4 bull hides " 257 " " 6J4 " " "
73 hides " 2,891 " " 6.33 " " "
Total_$2, 140. 31
Less a deduction of_ 465. 23
$1, 675. 08
Less United States duties_ 107. 25
Net export value_$1, 567. 83 f. o. b. Cananea.
Consular Invoice No. 243
90 bundles of #1 kips weighing 2,339 pounds at 16}'2 cents per pound.
12 " " #2 " " 299 " " 12 " " "
10 " " #1 " " 112 " " 18 " "
3 " " #2 " " 28 " " 13% ' " "
42 " " 1,651 " " fyi " "
379 " " #l's " 15,261 " " ,9 " " "
1 other lot " $2.10 per total.
Total___$1, 924. 62
Less a deduction of_ 400. 65
$1, 523. 97
Less United States duties_ 92. 05
Net export value-$1, 431. 92 f. o. b. Cananea
Judgment will be rendered accordingly.