Christmas Ornament Retailer Loses Customs Value Ruling Challenge

A Minnesota-based retailer of Christmas ornaments failed to show that US Customs and Border Protection erred in its appraisal of the proper taxable value of its merchandise, the Federal Circuit said Thursday.

The US Court of International Trade properly determined that CBP correctly appraised Midwest CBK LLC’s merchandise based on transaction value, which resulted in an upward value adjustment the company viewed unfavorably, the US Court of Appeals for the Federal Circuit said in an opinion to affirm. Judge Richard G. Andrews, sitting by designation from the US District Court for the District of Delaware, wrote the opinion.

Midwest purchased ...