Esprit De Corp. v. United States

OPINION

RESTANI, Judge:

This matter is before the court on cross-motions for summary judgment. Plaintiff, Esprit de Corp (“Esprit”), asserts that the United States Customs Service (“Customs”) improperly appraised footwear imported from the People’s Republic of China. Esprit contends that the differential between air and sea freight charges, reimbursed by the manufacturer after the date of importation, should have been deducted from the transaction value before assessment of duties. The government argues that Customs properly excluded the differential reimbursement pursuant to 19 U.S.C. §…