Jimlar Corp. v. United States

MEMORANDUM OPINION AND ORDER

RE, Chief Judge:

The question presented in this case pertains to the proper valuation of certain men’s footwear imported from Taiwan, and which was appraised by the Customs Service at the American selling price pursuant to 19 U.S.C. § 1402(g) (1976) (repealed 1979). Plaintiff contends that the domestic merchandise used by Customs to determine the American selling price was not “like or similar” to the imported merchandise. Hence, it asserts that the proper basis for valuation is the export value of the footwear, pursuant to 19 U.S.C. § 1402(d) (1976) (repealed…