Case Name: Leslie B. Canion a/c Andrew Fisher Cycle Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-04-07
Citations: 42 Cust. Ct. 588
Docket Number: Reap. Dec. 9376; Entry No. 98
Parties: Leslie B. Canion a/c Andrew Fisher Cycle Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 588–589

Head Matter:
(Reap. Dec. 9376)
Leslie B. Canion a/c Andrew Fisher Cycle Co. v. United States
Entry No. 98.
(Decided April 7, 1959)
Broohs & Broohs for the plaintiff.
George Oochrcm Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
This appeal for reappraisement relates to certain bicycles exported from Germany and entered at the port of Galveston, Tex.
Stipulated facts, upon which the case has been submitted, establish that the proper basis for appraisement of the bicycles in question is cost of production, as defined in section 402 (f) of the Tariff Act of 1930, and that such statutory value for the articles is $22.04 (United States) each, less nondutiable charges, and I so hold. Judgment will be rendered accordingly.