Lollytogs, Ltd. v. United States
This text of 58 Cust. Ct. 919 (Lollytogs, 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 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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Cite This Page — Counsel Stack
58 Cust. Ct. 919, 1967 Cust. Ct. LEXIS 1846, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lollytogs-ltd-v-united-states-cusc-1967.