Case Name: Lolly Togs, Limited v. United States, reappraisements R65/9610, etc. (New York); Lollytogs, Ltd. v. United States, reappraisement R65/18195 (Portland, Oreg.); Lollytogs, Ltd. v. United States, reappraisement R66/20812 (New Orleans); Lollytogs, Ltd. v. United States, reappraisement R66/28346 (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967-10-11
Citations: 59 Cust. Ct. 924
Docket Number: No. R67/110; No. R67/111; No. R67/112; No. R67/113
Parties: Lolly Togs, Limited v. United States, reappraisements R65/9610, etc. (New York). Lollytogs, Ltd. v. United States, reappraisement R65/18195 (Portland, Oreg.). Lollytogs, Ltd. v. United States, reappraisement R66/20812 (New Orleans). Lollytogs, Ltd. v. United States, reappraisement R66/28346 (New York).
Judges: Before Chief Judge Rao,
Reporter: United States Customs Court Reports
Volume: 59
Pages: 924–925

Head Matter:
Before Chief Judge Rao,
October 11, 1967
No. R67/110.
No. R67/111.
No. R67/112.
No. R67/113.
Lolly Togs, Limited v. United States, reappraisements R65/9610, etc. (New York). Lollytogs, Ltd. v. United States, reappraisement R65/18195 (Portland, Oreg.). Lollytogs, Ltd. v. United States, reappraisement R66/20812 (New Orleans). Lollytogs, Ltd. v. United States, reappraisement R66/28346 (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), Tariff Act of 1930, as amended by the Customs Simpli fication 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 values, net packed, less the commission of Swedish Trading Co., Ltd., of Hong Kong as indicated on the invoices.