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BELOIT CORP. v. U.S.

Slip Op. 94-17. Court No. 91-02-00085.

843 F.Supp. 1489 (1994)

BELOIT CORP., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

February 2, 1994.

Attorney(s) appearing for the Case

Fitch, King and Caffentzis (James Caffentzis), for plaintiff.

Frank W. Hunger, Assistant Attorney General of the United States; Joseph I. Liebman, Attorney-in-Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice (Carla Garcia-Benitez), for defendant.

OPINION

CARMAN, Judge:

Plaintiff challenges the classification and liquidation of its imported merchandise 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) (1988) and, for the reasons which follow, enters judgment for plaintiff.

I. BACKGROUND

A. The Merchandise

The merchandise at issue consists of Yankee dryer cylinders...

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