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LOWA, LTD. v. UNITED STATES

Court No. 82-1-00067.

561 F.Supp. 441 (1983)

LOWA, LTD., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

March 16, 1983.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (Andrew P. Vance, Leonard Lehman and John J. Galvin, New York City, on brief, Andrew P. Vance, New York City, at oral argument) and Cole & Corrette, Washington, D.C. (John E. Corrette, III, Theodore Sonde and Steven H. Levin, Washington, D.C., of counsel), for plaintiff.

J. Paul McGrath, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, New York City, Attorney in Charge, Intern. Trade Field Office, Commercial Litigation Branch (Madeline B. Kuflik, New York City, on brief and at oral argument), for defendant.

On Defendant's Motion to Dismiss

RE, Chief Judge:

In this action, plaintiff seeks an order directing the Customs Service to accept plaintiff's proffered entry papers for an aircraft under item 694.41 of the Tariff Schedules of the United States (TSUS) which provides for entry free of duty.1 Customs rejected the entry, and informed plaintiff that the aircraft should be entered under item 694.40 which provides for the payment...

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