Case Name: Lollytogs, Ltd. v. United States, reappraisements R61/476 and R61/1651 (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1966-08-24
Citations: 57 Cust. Ct. 844
Docket Number: No. R66/24
Parties: Lollytogs, Ltd. v. United States, reappraisements R61/476 and R61/1651 (New York).
Judges: Before Judge Ford,
Reporter: United States Customs Court Reports
Volume: 57
Pages: 844–845

Head Matter:
Before Judge Ford,
August 24, 1966
No. R66/24.
Lollytogs, Ltd. v. United States, reappraisements R61/476 and R61/1651 (New York).

Opinion:
Ford, J.
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 Custom 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 said value is represented by the invoice unit f.o.b. value, net packed, exclusive of any additional charges or commissions.