United States Customs Court April 8, 1963, Reap. Dec. 10478; Entry No. 829502 (Andrew Fisher Cycle Co. v. United States)

Oliver, Chief Judge:

Counsel for the parties have submitted the above-enumerated appeal for reappraisement for decision 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 tires, imported from Holland, here involved.