OPINION
BARZILAY, Judge.
I. Introduction
This case was brought by Plaintiff Salant Corporation ("Salant"), to contest the valuation of certain men's shirts by the United States Customs Service ("Customs"). Plaintiff challenges Customs' inclusion of the value of material supplied by Plaintiff but scrapped or wasted during the manufacturing process, within the term assist as used in 19 U.S.C. § 1401a(h)(1)(A) (1994). The parties have cross-moved...
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