Case: Sutton Creations, Inc. v. United States, reappraisements R65/12760, etc. (New York)
Abbreviation: Sutton Creations, Inc. v. United States
Decision Date: 1967-10-17
Docket Number: No. R67/115
Citation: 59 Cust. Ct. 925
Volume: 59
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Sutton Creations, Inc. v. United States, reappraisements R65/12760, etc. (New York).
Judges: Bepoke Chief Judge Rao,
Pages: 925–925

Head Matter:
Bepoke Chief Judge Rao,
October 17, 1967
No. R67/115.
Sutton Creations, Inc. v. United States, reappraisements R65/12760, 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), 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 (wearing apparel) and that such value was the appraised unit value, net packed, less the commission of Swedish Trading Co., Ltd., of Hong Kong as indicated on the invoices.