Case Name: Andrew Fisher Cycle Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-03-05
Citations: 50 Cust. Ct. 421
Docket Number: Reap. Dec. 10462; Entry No. 1414
Parties: Andrew Fisher Cycle Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 50
Pages: 421–421

Head Matter:
(Reap. Dec. 10462)
Andrew Fisher Cycle Co., Inc. v. United States
Entry No. 1414.
(Decided March 5, 1963)
Broohs & Broohs for the plaintiff.
John W. Douglas, Acting Assistant Attorney General, for the defendant.

Opinion:
OliveR, Chief Judge:
Counsel for the parties have submitted the above-enumerated appeal for reappraisement for decision upon stipulation, on the basis of which I find that export value, as defined in section 402(b), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper basis for the determination of the values of the bicycle tires, imported from Holland, here involved, and that such values were the invoiced unit prices.
Judgment will issue accordingly.