Court Tosses Apparel Importer’s Lawsuit Over International Freight Charge Treatment

U.S. Customs and Border Protection properly determined that an importer of men’s and women’s clothing was not entitled to deduct international freight costs from the transaction value of 168 late shipments of apparel, the U.S. Court of International Trade ruled April 3 in dismissing the importer’s lawsuit (Cutter & Buck, Inc. v. United States).

Plaintiff Cutter & Buck Inc. challenged the Customs valuation of 168 late entries of apparel into the Port of Seattle, asserting that Customs should have adjusted the dutiable transaction value of each entry downward by deducting international freight charges.

Cutter & Buck argued that, ...