La Perla Fashions, Inc. v. United States
United States Court of International Trade
9 F. Supp. 2d 698 (1998)
- Written by Tanya Munson, JD
Facts
La Perla Fashions, Inc. (La Perla) (plaintiff) purchased merchandise from the company GLP and then sold the merchandise to customers in the United States. La Perla reported the price at which it purchased the merchandise from GLP as the basis for its transaction value. United States Customs (Customs) (defendant) instead valued the merchandise based on the sale between La Perla and its United States customers. Customs rejected the price between GLP to La Perla because it was affected by their close relationship and irreparably negated the transaction value. 19 U.S.C. § 1401a(b)(1) stated that the transaction value of imported merchandise is the price paid for the merchandise when sold for exportation to the United States. La Perla argued that § 1401a(b)(1) was the correct basis for the transaction value because the transactions between La Perla and GLP were bona fide sales.
Rule of Law
Issue
Holding and Reasoning (Musgrave, J.)
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