Frank P. Dow Co. v. States

U.S. Customs Court

Frank P. Dow Co. v. States

58 Cust. Ct. 918, 1967 Cust. Ct. LEXIS 1856

United States Customs Court·Decided May 15, 1967·No. No. R67/75; reappraisement R63/15540 (Los Angeles)·Published

Opinion

In accordance with stipulation of counsel that the merchandise, facts, and issues are the same in all material respects as those in [919] 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 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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In accordance with stipulation of counsel that the merchandise, facts, and issues are the same in all material respects as those in [919] 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 clothing) and that said value is represented by the invoice unit f.o.b. values, net packed, exclusive of any additional charges or commissions.

Frank P. Dow Co. v. States, 58 Cust. Ct. 918, 1967 Cust. Ct. LEXIS 1856 (cusc 1967).

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Opinion

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