Case Name: Frank P. Dow Co., Inc., of L. A. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967-05-15
Citations: 58 Cust. Ct. 918
Docket Number: No. R67/75; reappraisement R63/15540 (Los Angeles)
Parties: Frank P. Dow Co., Inc., of L. A. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 58
Pages: 918–919

Head Matter:
Before Chief Judge Rao,
May 15, 1967
No. R67/75.
Frank P. Dow Co., Inc., of L. A. v. United States,
reappraisement R63/15540 (Los Angeles).

Opinion:
In accordance with stipulation of counsel that the merchandise, facts, and issues 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, is the proper basis for the determination of the value of the merchandise (children's clothing) and that said value is represented by the invoice unit f.o.b. values, net packed, exclusive of any additional charges or commissions.