KALAN, INC. v. U.S.

Court No. 88-08-00688.

752 F.Supp. 455 (1990)

KALAN, INC., Plaintiff, v. The UNITED STATES, et al., Defendants.

United States Court of International Trade.

November 21, 1990.


Attorney(s) appearing for the Case

Sidney N. Weiss, New York City, for plaintiff.

Stuart M. Gerson, Asst. Atty. Gen.; Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Commercial Litigation Branch (James A. Curley), and (Sheryl A. French and Karen P. Binder, New York City, of counsel, U.S. Customs Service), for defendants.


RE, Chief Judge:

In general terms, the question presented in this case pertains to the date from which importers are entitled to interest, under 19 U.S.C. § 1520(d), on refunds of estimated duties deposited upon the entry of the merchandise.

The merchandise in this action consists of key tags imported from the Republic of Korea. Upon liquidation, the merchandise was classified by the Customs Service as jewelry under item 740.41 of the Tariff Schedules...

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