CBP disputes Garlic Importer’s valuation of dehydrated garlic

BP has ruled that an importer’s use of ‘transaction value’ was inappropriate due to an unclear relationship between the importer and the Chinese supplier. The importer filed an application for further review of the protest after the CBP Regulatory Audit Division determined an entry of garlic granules was undervalued. The determination was based on the transaction value of similar merchandise. 

Read the entire ruling here