Synergy Sport International, Ltd. v. United States

Opinion

Restani, Judge:

Plaintiff, Synergy Sport International, Ltd. (“Synergy”), challenges the decision of the United States Customs Service (“Customs”), which valued imported goods at the price paid by the U.S. customer to the importer rather than the price paid by the importer to its foreign supplier. Both Synergy and the United States move for partial summary judgment on the issue of which price provided the proper basis for valuation. Synergy’s motion is granted, and the United States’ motion is consequently denied.

Background

This case involves three main players: a manufacturer, an…