United States Customs Court April 18, 1957, Reap. Dec. 8786; Entry Nos. 777102-1/2; 805515; 790687-1/2 (Andrew Fisher Cycle Co. v. United States)

Lawrence, Judge:

The appeals for a reappraisement enumerated in schedule “A,” attached to and made part of the decision herein, *629present the question of the proper dutiable value of certain bicycles imported from Germany.

The parties hereto have stipulated and agreed that said bicycles were appraised on the basis of statutory cost of production.