SALANT CORP. v. U.S.

Slip Op. 00-5, Court No. 97-06-00977.

86 F.Supp.2d 1301 (2000)

SALANT CORPORATION, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

January 14, 2000.


Attorney(s) appearing for the Case

Sandler, Travis & Rosenberg, P.A., Miami, FL (Edward M. Joffe, Beth C. Ring, Gerson M. Joseph) for Plaintiff.

David W. Ogden, Acting Assistant Attorney General; Joseph I. Liebman, Attorney in Change, International Trade Field Office, (John J. Mahon), Civil Division, Department of Justice, Commercial Litigation Branch; Beth C. Brotman, Office of Assistant Chief Counsel, United States Customs Service, of counsel, for Defendant.


OPINION

BARZILAY, Judge.

I. Introduction

This case was brought by Plaintiff Salant Corporation ("Salant"), to contest the valuation of certain men's shirts by the United States Customs Service ("Customs"). Plaintiff challenges Customs' inclusion of the value of material supplied by Plaintiff but scrapped or wasted during the manufacturing process, within the term assist as used in 19 U.S.C. § 1401a(h)(1)(A) (1994). The parties have cross-moved...

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