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3G MERMET FABRIC CORP. v. U.S.

SLIP OP. 01-28. No. 98-04-00669.

135 F.Supp.2d 151 (2001)

3G MERMET FABRIC CORP., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

March 13, 2001.

Attorney(s) appearing for the Case

DeKieffer & Horgan, Washington, DC, (J. Kevin Horgan) for Plaintiffs.

Stuart E. Schiffer, Acting Assistant Attorney General, Joseph I. Liebman, Attorney-in-Charge, International Trade Field Office, Bruce N. Stratvert, Attorney, Commercial Litigation Branch, Civil Division, U.S. Department of Justice, Washington, DC, for Defendant.

OPINION

POGUE, Judge.

This case is before the court after trial de novo. At issue is the proper tariff classification under 19 U.S.C. § 1202 (1988), Harmonized Tariff Schedule of the United States ("HTSUS"), of 3G Mermet's ("Plaintiff") imported window shade fabrics. The court has jurisdiction pursuant to 28 U.S.C. § 1581(a)(1994).

Background

In 1997, Plaintiff imported several varieties of window shade fabrics: Satin&...

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