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ESPRIT de CORP v. U.S.

Court No. 91-05-00406.

817 F.Supp. 975 (1993)

ESPRIT DE CORP, Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

March 26, 1993.

Attorney(s) appearing for the Case

Bellsey and Baker (Steven W. Baker) San Francisco, CA, for plaintiff.

Stuart M. Gerson, Asst. Atty. Gen., Joseph I. Liebman, Atty. in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Div., U.S. Dept. of Justice, New York City (Susan Burnett Mansfield), Washington, DC, Sheryl A. French, Atty., U.S. Customs Service, New York City, of counsel, for defendant.

OPINION

RESTANI, Judge:

This matter is before the court on cross-motions for summary judgment. Plaintiff, Esprit de Corp ("Esprit"), asserts that the United States Customs Service ("Customs") improperly appraised footwear imported from the People's Republic of China. Esprit contends that the differential between air and sea freight charges, reimbursed by the manufacturer after the date of importation, should...

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