Case Name: Andrew Fisher Cycle Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-02-27
Citations: 50 Cust. Ct. 416
Docket Number: Reap. Dec. 10456; Entry No. 7607
Parties: Andrew Fisher Cycle Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 50
Pages: 416–416

Head Matter:
(Reap. Dec. 10456)
Andrew Fisher Cycle Co., Inc. v. United States
Entry No. 7607.
(Decided February 27, 1963)
Brooks & Brooks for tbe plaintiff.
John W. Douglas, Acting Assistant Attorney General, for tbe defendant.

Opinion:
Oliver, Chief Judge:
Counsel for the parties have submitted the above-enumerated appeal for reappraisement 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, tubes, and rimtapes, imported from Holland, here involved, and that such values were the invoiced unit prices, as entered.
Judgment will issue accordingly.