Hampshire Manufacturing Corp. v. United States

Opinion

Tsoucalas, Judge:

This action, challenging the appraisal of certain rubber and nylon hip boots and chest high waders by the Customs Service, is before the Court on cross-motions for summary judgment pursuant to USCIT R. 56. Plaintiff, Hampshire Manufacturing Corporation (hereinafter "Hampshire”), and defendant, the United States, have submitted the case for decision on a stipulation of facts, *511which serves as the "short and concise statement of the material facts” not in dispute required by USCIT R. 56 (i).

Background

The subject merchandise, imported from Korea, was entered in July, 1980,…