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MIDWEST OF CANNON FALLS, INC. v. U.S.

Nos. 96-1271, 96-1279.

122 F.3d 1423 (1997)

MIDWEST OF CANNON FALLS, INC., Plaintiff/Cross-Appellant, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

August 14, 1997.

Attorney(s) appearing for the Case

Joel K. Simon, Serko & Simon, New York City, argued for Plaintiff/Cross-Appellant. With him on the brief were Arlen T. Epstein and Leibert L. Greenberg.

Mikki Graves Walser, Attorney, Commercial Litigation Branch Civil Division, Department of Justice, International Trade Field Office, New York City, argued for Defendant-Appellant. With her on the brief was Joseph I. Liebman, Attorney in Charge. Also with her on the brief were Frank W. Hunger, Assistant Attorney General, and David M. Cohen, Director, Department of Justice, Washington, DC. Of counsel on the brief was Sheryl A. French, International Trade Field Office, New York City.

Before RICH, NEWMAN, and CLEVENGER, Circuit Judges.

CLEVENGER, Circuit Judge.

The United States (the government) appeals from the judgment of the United States Court of International Trade holding that the Customs Service (Customs) incorrectly classified 25 of the 29 imported items. Midwest of Cannon Falls, Inc. (Midwest) cross-appeals on the classification of two of the four items on which the trial court ruled in favor of the government. We hold in favor of Midwest, affirming the trial court's judgment with respect...

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