Texas Apparel Co. v. The United States

The United States Court of International Trade, in Texas Apparel Co. v. United States, 698 F.Supp. 932 (Ct. Int’l Trade 1988), held that the cost or value of sewing machines “used in the production of the imported merchandise,” including their repair parts and the cost of repairs, was properly included by the United States Cus toms Service in the computed value of imported men’s, women’s, and boys’ jeans as an “assist” under 19 U.S.C. § 1401a(h)(l)(A)(ii) (1982). Texas Apparel Co. has shown no error in Chief Judge Re’s thorough and well-reasoned analysis which specifically, seriatim, and…