Chrysler Corp. v. United States

Memorandum Ofinion

Goldberg, Judge:

Plaintiff challenges the appraisal of merchandise imported from France and described as 1.6 liter automobile gasoline engines. The Customs Service (“Customs”) appraised the merchandise at its invoice value with F130 added per unit. Plaintiff asserts proper valuation is at the merchandise’s invoice value alone. In a counterclaim, defendant claims that payments made by plaintiff for tooling modifications were part of the price paid for the merchandise, and therefore part of its appraisal value. Plaintiff argues the payments were statutory assists. The court…