Case Name: Lollytogs, Ltd. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-03-28
Citations: 60 Cust. Ct. 1063
Docket Number: No. R68/21; reappraisements R64/22547, etc. (New York)
Parties: Lollytogs, Ltd. v. United States,
Judges: Before Chief Judge Rao,
Reporter: United States Customs Court Reports
Volume: 60
Pages: 1063–1063

Head Matter:
Before Chief Judge Rao,
March 28, 1968
No. R68/21.
reappraisements R64/22547, etc. (New York).
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 (children's wearing apparel) and that such value is the appraised unit value, net packed, less the commission of Swedish Trading Co., Ltd., of Hong Kong as indicated on the invoices.