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KANEMATSU USA INC. v. U.S.

Slip Op. 02-9, Court No. 95-04-00405.

185 F.Supp.2d 1364 (2002)

KANEMATSU USA INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

January 29, 2002.

Attorney(s) appearing for the Case

Serko & Simon LLP, New York City (Daniel J. Gluck, David Serko, Jerome L. Hanifin) for Plaintiff.

Robert D. McCallum, Jr., Assistant Attorney General, Alanta, GA, John J. Mahon, Attorney-in-Charge, International Trade Field Office, Bruce N. Stratvert, Attorney, Commercial Litigation Branch, Civil Division, U.S. Department of Justice, New York City; Chi S. Choy, Office of Assistant Chief Counsel, International Trade Litigation, U.S. Customs Service, New York City, Of Counsel, for Defendant.

OPINION

POGUE, Judge.

This case is before the court after trial de novo. Kanematsu USA Inc. ("Plaintiff") challenges a decision of the United States Customs Service ("Customs") denying Plaintiff's protests filed in accordance with section 514 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1514 (1994).1 At issue is the proper tariff classification under 19 U.S.C. § 1202 (1993), Harmonized Tariff Schedule of...

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