Case Name: Lollytogs, Ltd. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967-05-23
Citations: 58 Cust. Ct. 919
Docket Number: No. R67/76; reappraisements R60/20457 and R60/20459 (New York)
Parties: Lollytogs, Ltd. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 58
Pages: 919–919

Head Matter:
Befóse Chief Judge Rao,
May 23, 1967
No. R67/76.
Lollytogs, Ltd. v. United States,
reappraisements R60/20457 and R60/20459 (New York).

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) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165, 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. values, net packed, exclusive of any additional charges or commissions.