Skechers U.S.A., Inc. v. United States

OPINION

RESTANI, Judge:

This matter is before the court on a motion for summary judgment pursuant to USCIT Rule 56(c) brought by defendant, the Bureau of Customs and Border Protection of the United States Department of Homeland Security (“Customs”). Customs asks the court to decide, as a matter of law, that plaintiff Skechers U.S.A., Inc. (“Skechers”), failed to prove that its claimed interest payments made on imported footwear were bona fide. In the alternative, Customs requests that the court decide, as a matter of a law, that Skech-ers failed to satisfy statutory and regulatory requirements…