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AVENUES IN LEATHER, INC. v. U.S.

Slip Op. 98-54. Court No. 94-12-00794.

11 F.Supp.2d 719 (1998)

AVENUES IN LEATHER, INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

April 24, 1998.

Attorney(s) appearing for the Case

Fitch, King and Caffentzis (James Caffentzis), New York, NY, for plaintiff.

Frank W. Hunger, Assistant Attorney General; Joseph I. Liebman, Attorney-in-Charge, International Trade Field Office; Amy M. Rubin, Commercial Litigation Branch, Civil Division, Department of Justice; Mark G. Nackman, Office of the Assistant Chief Counsel, U.S. Customs Service, for defendant.

OPINION and ORDER

NEWMAN, Senior Judge.

INTRODUCTION

The issue presented concerns the proper tariff classification and rate of duty to be assessed by the United States Customs Service ("Customs") on merchandise described by the plaintiff as "folios" and imported during 1993. Plaintiff brings this "test case" challenging Customs' classification of the folios upon liquidation of the...

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