Case Name: Lolly Togs, Ltd. v. United States, reappraisements R65/22273 and R65/22666 (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967
Citations: 59 Cust. Ct. 925
Docket Number: No. R67/114
Parties: Lolly Togs, Ltd. v. United States, reappraisements R65/22273 and R65/22666 (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 59
Pages: 925–925

Head Matter:
No. R67/114.
Lolly Togs, Ltd. v. United States, reappraisements R65/22273 and R65/22666 (Los Angeles).

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 (children's clothing) and that such values are the invoice unit f .o.b. prices, net packed, exclusive of any additional charges or commissions.