Moss Manufacturing Co., Inc. v. The United States

MAYER, Circuit Judge.

OPINION

Moss Manufacturing Company, Inc. (Moss) appeals the judgment of the United States Court of International Trade affirming the United States Customs Service’s (Customs) appraisal for duty purposes of a single entry of ceiling fans. Moss Manufacturing Co., Inc. v. United States, 714 F.Supp. 1223 (Ct.Int’l Trade 1989). We affirm.

Background

Moss is an American company engaged in the buying and importation from the Far East of merchandise for resale in the United States. To facilitate transactions between itself and the foreign sellers and manufacturers with whom it…