Salant Corp. v. United States

OPINION

BARZILAY, Judge.

I. Introduction

This case was brought by Plaintiff Sa-lant Corporation (“Salant”), to contest the valuation of certain men’s shirts by the United States Customs Service (“Customs”). Plaintiff challenges Customs’ inclusion of the value of material supplied by Plaintiff but scrapped or wasted during the manufacturing process, within the term assist as used in 19 U.S.C. § 1401a(h)(l)(A) (1994). The parties have cross-moved for summary judgment.

For the reasons set out in the following opinion, the Court holds that the fabric waste generated during the manufacturing process…