La Perla Fashions, Inc. v. United States

OPINION

MUSGRAVE, Senior Judge.

Plaintiff La Perla Fashions, Inc. (“La Per-la” or “LPF”) brings this action to contest the valuation made by the United States Customs Service (“Customs”) on imports of three styles of women’s apparel. In this three-tiered transaction, La Perla imported merchandise from its parent company, Grup-po La Perla, S.p.A. of Bologna, Italy (“GLP”), and resold the merchandise to retailers in the United States^ Customs valued the subject merchandise based on the price paid by the U.S. customers of La Perla. La Perla contends that the correct transaction value is the price…