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PHILIP MORRIS U.S.A. v. U.S.

Court No. 88-02-00070.

716 F.Supp. 1479 (1989)

PHILIP MORRIS U.S.A., A DIVISION OF PHILIP MORRIS INCORPORATED, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

July 6, 1989.

Attorney(s) appearing for the Case

Arnold & Porter (Patrick F.J. Macrory and Michael T. Shor), Washington, D.C., for plaintiff.

Stuart E. Schiffer, Acting Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Director, Commercial Litigation Branch, Civil Div., U.S. Dept. of Justice (John J. Mahon), New York City, for defendant.

DiCARLO, Judge:

Philip Morris U.S.A. (importer) challenges the denial of its protest against classification of five entries of tobacco, which the United States Customs Service reliquidated after filing of the protest. The government moves pursuant to Rule 12(b) of the Rules of this Court to dismiss the importer's action for failure to state a claim upon which relief can be granted and for lack of subject matter jurisdiction.

The Court finds that the importer...

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