Case Name: Lolly Togs, Ltd. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-01-10
Citations: 60 Cust. Ct. 1058
Docket Number: No. R68/6; reappraisement R65/9652 (San Francisco)
Parties: Lolly Togs, Ltd. v. United States,
Judges: Before Chief Judge Rao,
Reporter: United States Customs Court Reports
Volume: 60
Pages: 1058–1059

Head Matter:
Before Chief Judge Rao,
January 10, 1968
No. R68/6.
reappraisement R65/9652 (San Francisco).
Lolly Togs, Ltd. v. United States,

Opinion:
In accordance with stipulation of counsel that the merchandise 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 Reid 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 said value is represented by the invoice unit f.o.b. values, net packed, exclusion of any additional charges or commissions.