Jimlar Corp. v. United States

MEMORANDUM OPINION

RE, Chief Judge:

The question presented in this case pertains to the proper appraisement or valuation, for customs duty purposes, of certain men’s footwear imported from Taiwan. The Customs Service appraised the merchandise on the basis of American selling price, in accordance with section 402a(g) of the Tariff Act of 1930, 19 U.S.C. § 1402(g) (1976) (repealed 1979).

Plaintiff protests the appraisement of the merchandise on the basis of American selling price, and contends that the imported footwear is not “like or similar” to the domestic prototypes used by customs as a basis…