Case Name: Andrew Fisher Cycle Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-05-10
Citations: 38 Cust. Ct. 650
Docket Number: Reap. Dec. 8795; Entry Nos. 14805; 8360; 9659
Parties: Andrew Fisher Cycle Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 38
Pages: 650–650

Head Matter:
(Reap. Dec. 8795)
Andrew Fisher Cycle Co., Inc. v. United States
Entry Nos. 14805; 8360; 9659.
(Decided May 10, 1957)
Brooks & Brooks for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
These three appeals for reappraisement relate to certain bicycles exported from Germany and entered at the port of Los Angeles, Calif.
The cases have been submitted for decision on an agreed set of facts that show cost of production, as defined in section 402 (f) of the Tariff Act of 1930, to be the proper basis for appraisement of the articles in question and that establish such statutory value to be the invoice unit values, less inland freight, and I so hold.
Judgment will be rendered accordingly.