Salant Corp. v. United States

Memorandum Opinion and Order

I. Introduction and Background

Barzilay, Judge:

This matter is before the court pursuant to Plaintiff’s Rule 60(b) Motion for Relief From Judgment (“PI. ’s R. 60(b) Mot. ”). On January 14, 2000, the court granted Defendant’s motion for summary judgment, holding that the fabric waste generated during the process of manufacturing imported shirts did qualify as an “assist” within the plain meaning of the Trade Agreements Act of 1979, 19 U.S.C. §1401a(h)(l)(A) (1994) (“TAA”) 1 , and thus was appropriately included in the transaction value for appraisement purposes. 24…