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JIMLAR CORP. v. U.S.

Court No. 80-7-01092.

670 F.Supp. 1001 (1987)

JIMLAR CORPORATION, Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

July 14, 1987.

Attorney(s) appearing for the Case

Stedina & Deem (Charles P. Deem, New York City, at the trial and on the brief), for plaintiff.

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

MEMORANDUM OPINION

RE, Chief Judge:

The question presented in this case pertains to the proper appraisement or valuation, for customs duty purposes, of certain men's footwear imported from Taiwan. The Customs Service appraised the merchandise on the basis of American selling price, in accordance with section 402a(g) of the Tariff Act of 1930, 19 U.S.C. § 1402(g) (1976) (repealed 1979).

Plaintiff protests the appraisement of the merchandise on...

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