Stride Rite Corp. v. United States

RESTANI, Judge:

Plaintiff, an importer of children’s and youths’ footwear brought this action to contest the Customs Service’s (“Customs”) valuation of duties on its merchandise according to American Selling Price (“ASP”). ASP is a method of valuation formerly found at 19 U.S.C. § 1402(a)(4) (1976) which was repealed in 1979. 1 Plaintiff’s goods were exported between December 16, 1977 and March 9, 1978 and entered at the port of Boston, Massachusetts. 2 Using the Junior Jogger made by the Bata Shoe Company, an American manufacturer, as the prototype, Customs appraised plaintiffs children’s and…