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NEW TRENDS, INC. v. UNITED STATES

No. 81-4-00465.

645 F.Supp. 957 (1986)

NEW TRENDS, INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

September 29, 1986.

Attorney(s) appearing for the Case

Johnson, Johnson & Johnson (Ralph Perry-Miller, Dallas, Tex., at the trial and on the brief), for plaintiff.

Richard K. Willard, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, International Trade Field Office, Commercial Litigation Branch (Judith M. Barzilay, New York City, at the trial and on the brief), for defendant.

MEMORANDUM OPINION AND ORDER

RE, Chief Judge:

The question presented in this case pertains to the proper valuation, for customs duty purposes, of certain giftware, furniture, and decorative accessories of bamboo, rattan, and other fibrous materials imported from the Philippines, Hong Kong, Japan, and Taiwan.

The Customs Service appraised the merchandise on the basis of export value, in accordance with section 402(b) of the Tariff Act of 1930, 19...

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