Levi Strauss & Company v. United States

MICHEL, Circuit Judge.

The United States appeals from the judgment of the United States Court of International Trade reversing the denial by the United States Customs Service (“Customs”) of Levi Strauss & Company’s (“Levi’s”) protest that Levi was improperly denied a deduction from its duty assessment for the cost of certain fabric components manufactured in the United States. See Levi Strauss & Co. v. United States, 969 F.Supp. 75 (Ct. Int’l Trade 1997). This case was submitted for our decision following oral argument on August 5, 1998. Because, in accordance with our case law, the Court of…