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NUFARM AMERICA'S, INC. v. U.S.

Slip Op. 07-23, Court No. 02-00162.

477 F.Supp.2d 1290 (2007)

NUFARM AMERICA'S, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

February 15, 2007.

Attorney(s) appearing for the Case

Joel R. Junker & Associates (Joel R. Junker), Seattle, WA, for Plaintiff NuFarm America's, Inc.

Robert D. McCallum, Jr., Assistant Attorney General, Barbara S. Williams, Acting Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, U.S. Department of Justice; Beth C. Brotman, Office of Assistant Chief Counsel, International Trade Litigation, U.S. Customs and Border Protection, for Defendant United States.

OPINION

WALLACH, Judge.

I

INTRODUCTION

Plaintiff Nufarm America's, Inc. ("Nufarm") argues that the requirement to file a consumption entry and to pay duty and related fees upon export to Canada on merchandise imported temporarily under bond, pursuant to 9813.00.05, Harmonized Tariff Schedule of the United States ("HTSUS") (2000), under 19 C.F.R. § 181.53, promulgated pursuant to the North American Free Trade Agreement ("NAFTA...

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