Lolly Togs, Ltd. v. United States
This text of 60 Cust. Ct. 1058 (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.
Opinion
In accordance with stipulation of counsel that the merchandise and issues are the same in all material respects as those in Lollytogs, Ltd. v. United States (55 Cust. Ct. 608, Reap. Dec. 11073), the court [1059]*1059found and Reid 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 (children’s clothing) and that said value is represented by the invoice unit f.o.b. values, net packed, exclusion of any additional charges or commissions.
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Cite This Page — Counsel Stack
60 Cust. Ct. 1058, 1968 Cust. Ct. LEXIS 2916, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lolly-togs-ltd-v-united-states-cusc-1968.