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  5. 696 F.Supp. 661 (1988)
 

ASHDOWN, U.S.A., INC. v. U.S.

Court No. 83-5-00742.

696 F.Supp. 661 (1988)

ASHDOWN, U.S.A., INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

September 8, 1988.

Attorney(s) appearing for the Case

Fitch, King and Caffentzis, James Caffentzis, New York City, for plaintiff.

John R. Bolton, Asst. Atty. Gen., Civ. Div., Washington, D.C., Joseph I. Liebman, Attorney-In-Charge, Intern. Trade Field Office, Commercial Litigation Branch, U.S. Dept. of Justice, Saul Davis, New York City, for defendant.

OPINION

CARMAN, Judge:

The parties in this action have submitted this case for decision on the agreed stipulation of facts, in lieu of a trial. Plaintiff requests that the Court sustain its claim and order Customs to reliquidate the subject entry under item 668.21, Tariff Schedules of the United States (1982) (TSUS), at a rate of 4.7% ad valorem and refund all excessive duties with interest. Defendant requests that judgment be entered dismissing plaintiff...

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