As a US citizen, you have to provide an estimate of the value of goods you are moving to the US government (non-citizens don't, not sure about green card holders). This is separate to the ToR, but I used by ToR spreadsheet to calculate it.
I was told (by the moving company) that I could use the packing list for ToR purposes, but since I needed to estimate the value of goods for the US export estimate, I went a bit further. I had 50+ crates of books, so I counted the number of books in 3 typical crates, multiplied it out and listed 'books - 1,350 (approx)' on the ToR.
I had boxes filled with knickknacks I had no idea how to describe. I put those down as 'Decorative display items (novelties, toys, optical illusions, etc) 75 approx' for that.
Similarly, I had an entry for 'Kitchen goods (ice trays, timers, fridge magnets etc. No cutlery) 25 approx'
When I could be specific, I was ('Large Wooden Dinosaur 1').
I shipped 156 boxes. My ToR had 108 entries.
I submitted by ToR application March 9th (2022) and it was granted March 24th.