Generra Sportswear Co. v. United States

Opinion

Tsoucalas, Judge:

Plaintiff Generra Sportswear Company brings this action to contest the denial of its protest of a decision by the United States Customs Service (Customs) to include quota charges in the appraised value of certain merchandise from Hong Kong. This action is submitted for decision solely upon the pleadings and an agreed Stipulation of Facts in lieu of trial (Stipulation). The Court has jurisdiction under 28 U.S.C. § 1581(a)(1982).

Background

Plaintiff negotiated with Bagutta Garment Ltd. (Bagutta) in Hong Kong, for the purchase of 595 pieces of woven 100% cotton knit…