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COSMOS INTERN. v. U.S.

No. 88-07-00549.

760 F.Supp. 914 (1991)

COSMOS INTERNATIONAL, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

March 28, 1991.

Attorney(s) appearing for the Case

Herrick & Ross (Peter S. Herrick and Fred P. Bingham, II, of counsel, on the brief), Miami, Fla., for plaintiff.

Stuart M. Gerson, Asst. Atty. Gen., Joseph I. Liebman, Attorney-in-Charge, Intern. Trade Field Office, Commercial Litigation Branch, Civ. Div., U.S. Dept. of Justice (Nancy M. Frieden and Sheryl A. French, U.S. Customs Service, of counsel), New York City, for defendant.

OPINION AND JUDGMENT

CARMAN, Judge:

Plaintiff, Cosmos International ("Cosmos"), contests the classification and liquidation of its merchandise, various forms of "ice pops", pursuant to section 515 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1515(a) (1988).

This Court has jurisdiction under 28 U.S.C. § 1581(a). After careful examination of the evidence presented at trial, the arguments of the parties, the tariff schedules, the case...

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