Legal Opinion

Macclenny Products v. United States

United States Court of International Trade

Decided January 22, 2014No. Slip Op. 14-5; Court No. 05-00484PublishedCited by 4 opinions

1Opinion of the Court

OPINION

RIDGWAY, Judge:

In this action, plaintiff Macclenny Products challenges the decision of the United States Customs Service1 denying Macclenny’s protests contesting the agency’s liquidation of entries of “men’s suit-type jackets” imported from Nicaragua in 2000 and 2001. See generally First Amended Complaint ¶¶ 3, 6, 8.2

Macclenny raises two claims. Macclenny first contends that Customs erred by appraising the merchandise at issue for liquidation based on “transaction value,” because — according to Macclenny — the price of the goods was influenced by the relationship between the…

2Cases cited28 opinions

  1. Ashcroft v. IqbalSupreme Court of the United States · 2009
  2. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  3. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  4. Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
  5. McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936

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3Cited by4 opinions

  1. American Power Pull Corp. v. United StatesUnited States Court of International Trade · 2015
  2. United States v. Univar USA Inc.United States Court of International Trade · 2018
  3. Thyssenkrupp Steel North America, Inc. v. United StatesUnited States Court of International Trade · 2016
  4. United States v. CTS Holding, LLCUnited States Court of International Trade · 2015

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