Academy Broadway Corp. v. United States

Carman, Judge:

Plaintiff has brought this action contesting the basis of appraisement used by the United States Customs Service (Customs) to value plaintiffs imported merchandise, certain rubberized, waterproof, hip-high wader boots.1 The articles were entered at the Port of New York on December 15, 1975, and were classified under item 700.60 of the 1975 Tariff Schedules of the United States (TSUS).2 The matter is before the Court on cross-motions9for summary judgment.

*56Upon entry, plaintiff’s merchandise was appraised on the basis of the American Selling Price (ASP), a valuation methodology…