Lolly Togs, Ltd. v. United States

U.S. Customs Court

Lolly Togs, Ltd. v. United States

57 Cust. Ct. 842, 1966 Cust. Ct. LEXIS 1449

CourtUnited States Customs Court

DecidedJune 28, 1966

DocketNo. R66/12; No. R66/13; No. R66/14; No. R66/15; No. R66/16

StatusPublished

This text of 57 Cust. Ct. 842 (Lolly Togs, Ltd. v. United 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.

Bluebook

Lolly Togs, Ltd. v. United States, 57 Cust. Ct. 842, 1966 Cust. Ct. LEXIS 1449 (cusc 1966).

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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.

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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.

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Bluebook (online)

57 Cust. Ct. 842, 1966 Cust. Ct. LEXIS 1449, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lolly-togs-ltd-v-united-states-cusc-1966.

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