Case: Lolly Togs, Ltd. v. United States, reappraisement R60/22267 (New York); Frank P. Dow Co., Inc., a/c Lollytogs, Ltd. v. United States, reappraisements R64/21559 and R65/10981 (Los Angeles); Frank P. Dow Co., Inc., a/c Lollytogs, Ltd. v. United States, reappraisement R65/493 (San Francisco); Lollytogs, Ltd. v. United States, reappraisement R65/782 (Portland, Oreg.); Lollytogs, Ltd. v. United States, reappraisement R65/9103 (Seattle)
Abbreviation: Lolly Togs, Ltd. v. United States
Decision Date: 1966-06-28
Docket Number: No. R66/12; No. R66/13; No. R66/14; No. R66/15; No. R66/16
Citation: 57 Cust. Ct. 842
Volume: 57
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Lolly Togs, Ltd. v. United States, reappraisement R60/22267 (New York). Frank P. Dow Co., Inc., a/c Lollytogs, Ltd. v. United States, reappraisements R64/21559 and R65/10981 (Los Angeles). Frank P. Dow Co., Inc., a/c Lollytogs, Ltd. v. United States, reappraisement R65/493 (San Francisco). Lollytogs, Ltd. v. United States, reappraisement R65/782 (Portland, Oreg.). Lollytogs, Ltd. v. United States, reappraisement R65/9103 (Seattle).
Judges: BbfoRE Chief Judge Bao,
Pages: 842–842

Head Matter:
BbfoRE Chief Judge Bao,
June 28, 1966
No. R66/12.
No. R66/13.
No. R66/14.
No. R66/15.
No. R66/16.
Lolly Togs, Ltd. v. United States, reappraisement R60/22267 (New York). Frank P. Dow Co., Inc., a/c Lollytogs, Ltd. v. United States, reappraisements R64/21559 and R65/10981 (Los Angeles). Frank P. Dow Co., Inc., a/c Lollytogs, Ltd. v. United States, reappraisement R65/493 (San Francisco). Lollytogs, Ltd. v. United States, reappraisement R65/782 (Portland, Oreg.). Lollytogs, Ltd. v. United States, reappraisement R65/9103 (Seattle).

Opinion:
Bao, C.J.
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, T.D. 54165, is the proper basis for the determination of the value of the merchandise (children's clothing) and that such values are the invoice unit f.o.b. values, net packed, exclusive of any additional charges or commissions.