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VWP OF AMERICA, INC. v. U.S.

Slip Op. 97-139. Court No. 93-12-00803.

980 F.Supp. 1280 (1997)

VWP OF AMERICA, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

September 25, 1997.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn (James S. O'Kelly, Alan Goggins and Matthew Goldstein), New York City, for plaintiff.

Frank W. Hunger, Assistant Attorney General; Joseph I. Liebman, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice, (Saul Davis), for defendant.

OPINION

MUSGRAVE, Judge.

Plaintiff Victor Woollen Products of America ("VWPA") brings this action to contest the valuation made by the United States Customs Service ("Customs") on imports of wool melton fabrics. Customs valued the subject merchandise based on the price paid by U.S. customers of VWPA. VWPA contends that the correct transaction value is the price between VWPA and its supplier and parent...

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