Bbown, Judge:
These appeals to reappraisement have been stipulated and submitted for decision by the parties hereto:
On 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 involved herein, and that such values are as follows:
Price Reappraisement Entry Item (Belgian Prance)
134088-A_ 728936_1 armchair 204/913___ 330.00 each
1 " 204/724 (197)_ 330.00 "
1 " 306/100_ 375.00 "
2 benches 161/74--..__ 260. 00 "
6 footstools 408/ass't'd_ 53. 00 "
6 " 407/ass't'd_ 53.00 "
134089-A_ 737113_1 armchair 204/624 (beige) — . 330. 00 "
3 " 204/913 (nigger)_ 330.00 "
3 " 204/913 (wine)_ 330.00 "
1 " 204/197_l_ 330.00 " .
12 footstools 416/ass't'd_ 35. 00 "
All prices, less 2% cash discount, plus cases and packing
Judgment will be rendered accordingly.