Case Name: Frank P. Dow Co., Inc., a/c Sutton Creations, Inc. v. United States; Lollytogs, Ltd. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-01-30
Citations: 60 Cust. Ct. 1061
Docket Number: No. R68/14; reappraisement R66/27532 (San Francisco); No. R68/15; reappraisements R67/17371 and R67/17372 (New York)
Parties: Frank P. Dow Co., Inc., a/c Sutton Creations, Inc. v. United States, Lollytogs, Ltd. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 60
Pages: 1061–1061

Head Matter:
No. R68/14.
reappraisement R66/27532 (San Francisco).
No. R68/15.
reappraisements R67/17371 and R67/17372 (New York).
Frank P. Dow Co., Inc., a/c Sutton Creations, Inc. v. United States, Lollytogs, Ltd. v. United States,

Opinion:
In accordance with stipulation of counsel that the merchandise and issues involved herein are the same in all material respects as those in Lollytogs, Ltd. v. United States (55 Cust. Ct. 608, Reap. Dec. 11073), the court found and held that export value, as that value is 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 value of the merchandise (wearing apparel) and that such value was the appraised unit value, net packed, less the commission of Swedish Trading Co., Ltd., of Hong Kong as indicated on the invoices.