Case Name: Andrew Fisher Cycle Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-04-18
Citations: 50 Cust. Ct. 449
Docket Number: Reap. Dec. 10493; Entry No. 824195-1/2, etc.
Parties: Andrew Fisher Cycle Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 50
Pages: 449–449

Head Matter:
(Reap. Dec. 10493)
Andrew Fisher Cycle Co., Inc. v. United States
Entry No. 824195-1/2, etc.
(Decided April 18, 1963)
Brooks & Brooks for the plaintiff.
John W. Douglas, Assistant Attorney General, for the defendant.

Opinion:
Wilson, Judge:
Counsel for the parties have submitted the appeals for reappraisement enumerated in the attached schedule 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 tires and tubes involved, which were imported from Holland.
On the basis of the said stipulation, I find the export value of the said merchandise to be invoiced unit prices as entered.
Judgment will issue accordingly.