Lollytogs, Ltd. v. United States

Rao, Chief Judge:

The appeals for reappraisement enumerated in the schedule attached hereto and made a part hereof have been consolidated for purposes of trial. They relate to several importations of children’s clothing from Hong Kong, which articles were entered at their invoice unit prices per dozen, f.o.b. Hong Kong. They were appraised in all instances at their invoice unit prices, plus 4*4 per centum.

Both parties to this action agree that export value, as defined in section 402(b) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, is the proper statutory…