Ron,
I did not want to step on toes...I was mainly trying to find a cheaper way to
get heads to those rebuilding there engines and not waste money on parts or
labor that would not be used.

I know that the valves shipped with the heads tend to pull out of the keeper
so buyers are paying for valves that would not be used when swapping to the
better quality VW valves or better flowing stainless steel valves.

If buying the head bare and adding better parts and better machining. 3 angle
racing valve cutting of the seats and valves. VW steel valves. Higher flowing
stainless steel valves.  The buyers simply would not be paying for parts or
labor that would be wasted rather add the cost to making the head better.

I rember the shipping costs of my heads was not all that much around $20 for
a pair CA to NC.

Shipping

Robert