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WITEX, U.S.A., INC. v. U.S.

Slip Op. 08-99. Court No. 98-00360.

577 F.Supp.2d 1353 (2008)

WITEX, U.S.A., INC., et al., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

September 18, 2008.

Attorney(s) appearing for the Case

Grunfeld Desiderio Lebowitz, Silverman, & Klestadt, LLP (Curtis W. Knauss), Westfield, NJ, Aitken Irvin, LLP (Bruce Aitken, Bruce de Grazia, and Virginie Lecaillon (consultant)), Washington, DC, for Plaintiff.

Gregory G. Katsas, Assistant Attorney General, Barbara S. Williams, Attorney in Charge, International Trade Field Office, Amy M. Rubin, Trial Attorney, Commercial Litigation Branch, Civil Division, U.S. Department of Justice, Yelena Slepak, Attorney, Office of Assistant Chief Counsel, U.S. Customs and Border Protection, for Defendant.

OPINION

POGUE, Judge.

This case involves the proper meaning of the term "tileboard" as used in subheading 4411.19.30 of the harmonized Tariff Schedule of the United Stated (1997) ("HTSUS"). Plaintiffs, Witex, U.S.A., Inc. and Mannington Mills ("Witex"), challenge the United States Customs Service's1 ("Customs" or "Government") liquidation of its laminated floor panels ("merchandise"), claiming that the merchandise should be liquidated...

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