Frank P. Dow Co. v. States
This text of 58 Cust. Ct. 918 (Frank P. Dow Co. v. States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
In accordance with stipulation of counsel that the merchandise, facts, and issues are the same in all material respects as those in [919]*919Lollytogs, 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 clothing) and that said value is represented by the invoice unit f.o.b. values, net packed, exclusive of any additional charges or commissions.
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Cite This Page — Counsel Stack
58 Cust. Ct. 918, 1967 Cust. Ct. LEXIS 1856, Counsel Stack Legal Research, https://law.counselstack.com/opinion/frank-p-dow-co-v-states-cusc-1967.