Texas Apparel Co. v. United States
United States Court of International Trade
698 F. Supp. 932 (1988)
- Written by Gonzalo Rodriguez, JD
Facts
Texas Apparel Company (Texas) (plaintiff) imported clothing into the United States. The United States Customs Service (customs) (defendant) appraised the imports based on a computed value taking into account the value of the clothing, as well as the value of sewing machines necessary for the manufacture of these clothing items, and the machines’ maintenance costs, as assists under 19 U.S.C. § 1401a. Texas challenged customs’ appraisal, arguing that § 1401a did not include general-purpose machinery as assists, but rather included only special-purpose equipment such as molds, which had a dedicated and exclusive function. Texas filed a motion for summary judgment.
Rule of Law
Issue
Holding and Reasoning (Re, C.J.)
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