Case: Andrew Fisher Cycle Co., Inc. v. United States
Abbreviation: Andrew Fisher Cycle Co. v. United States
Decision Date: 1957-05-10
Docket Number: Reap. Dec. 8796; Entry No. 18294, etc.
Citation: 38 Cust. Ct. 650
Volume: 38
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Andrew Fisher Cycle Co., Inc. v. United States
Judges: 
Pages: 650–651

Head Matter:
(Reap. Dec. 8796)
Andrew Fisher Cycle Co., Inc. v. United States
Entry No. 18294, etc.
(Decided May 10, 1957)
Brooks & Brooks for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Chief Judge:
The appeals for reappraisement, enumerated in schedule "A," hereto attached'and made a part hereof, relate to certain bicycles exported from Germany and entered at the port of Los Angeles, Cálif.
The cases have been submitted 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, less ocean freight, and I so hold.
Judgment will be rendered accordingly.