Goodman Manufacturing, L.P. v. United States

69 F.3d 505 (1995)

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Goodman Manufacturing, L.P. v. United States

United States Court of Appeals for the Federal Circuit
69 F.3d 505 (1995)

Facts

Goodman Manufacturing, L.P. (Goodman) (plaintiff) imported steel sheets into a foreign-trade subzone at a cost of approximately 17 cents per pound. Goodman used the steel to manufacture furnaces for entry and sale into the United States. After the manufacturing process, Goodman was left with 2,652 pounds of scrap steel, which Goodman then entered into and sold within the United States for a total of $81.68. Upon entry of the furnaces into the United States, the United States Customs Service (customs) valuated the cost of the steel used for the furnaces by taking the total value of the steel brought by Goodman into the foreign-trade subzone and subtracting the $81.68 of scrap steel sold separately. Goodman challenged this calculation, arguing that customs should have subtracted from the cost of the steel used the cost of the scrap steel according to the original import value—that is, 17 cents per pound, for a total of approximately $450. The United States Court of International Trade ruled in favor of customs, holding that customs’ decisions enjoy a presumption of correctness and that Goodman failed to overcome that presumption. Goodman appealed.

Rule of Law

Issue

Holding and Reasoning (Mayer, J.)

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