Jimlar Corporation and Algesco, Ltd. v. The United States

NICHOLS, Senior Circuit Judge.

Jimlar Corporation (Jimlar) appeals from the final judgment of the United States Court of International Trade, 670 F.Supp. 1001, 11 CIT-, 21 Cust.B. & Dec. 58 (1987) (Re, C.J.), dismissing Jimlar’s challenge to the Customs Service’s (Customs) appraisement of imported footwear and affirming the valuation of the imported merchandise. The trial court held that Jimlar failed to rebut the presumption of correctness attached to Customs’ valuation determinations. We affirm.

Discussion

Until 1979, certain disfavored imports were appraised at “American Selling Price” as…