Brosterhous, Coleman & Co. v. United States

DiCARLO, Judge:

Plaintiffs, Brosterhous, Coleman & Co., and Lurgi Chemie und Hlittentechnik GmbH, challenge the valuation and classification of components of a chlorine dioxide bleach plant imported for integration into a paper-making operation in the United States. The action is before the court on cross-motions for summary judgment. This court has jurisdiction under 28 U.S.C. § 1581(a) (1982).

The Court holds that the proper basis for calculating transaction value is the prices Lurgi agreed to pay its vendors for the components of the plant. The Court also holds that Customs properly declined…