Case Name: Lolly Togs, Ltd. v. United States, reappraisements R65/8440, etc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967-09-12
Citations: 59 Cust. Ct. 921
Docket Number: No. R67/99
Parties: Lolly Togs, Ltd. v. United States, reappraisements R65/8440, etc. (New York).
Judges: Before Chief Judge Rao,
Reporter: United States Customs Court Reports
Volume: 59
Pages: 921–921

Head Matter:
Before Chief Judge Rao,
September 12, 1967
No. R67/99.
Lolly Togs, Ltd. v. United States, reappraisements R65/8440, etc. (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) 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 wearing apparel) and that such value is the appraised unit values, net packed, less the commissions of Swedish Trading Co., Ltd., of Hong Kong as indicated on the invoices.