Samuel Brilliant Co. v. United States

Restani, Judge:

Plaintiff brought this action to contest the United States Customs Service’s ("Customs”) appraisement of imported footwear. The footwear was exported from China in January 1978 and entered at Boston in April 1978. Upon entry, the imported footwear was appraised on the basis of American Selling Price ("ASP”) using UniRoyal’s Champion Slip-on and Booster Oxford as domestic prototypes.

*181ASP is a valuation methodology1 that pertains to classifications of particular goods including certain footwear. Academy Broadway Corp. v. United States, 9 CIT 55, Slip Op. 85-16 at 3 (February 5,…