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R. DAKIN & CO. v. U.S.

Court No. 86-11-01431.

752 F.Supp. 483 (1990)

R. DAKIN & COMPANY, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

November 30, 1990.

Attorney(s) appearing for the Case

Stein Shostak Shostak & O'Hara, S. Richard Shostak and Robert Glenn White, Los Angeles, Cal., for plaintiff.

Stuart M. Gerson, Asst. Atty. Gen., Joseph I. Liebman, Atty.-in-Charge, Intern. Trade Field Office, Commercial Litigation Branch, Civ. Div., U.S. Dept. of Justice, New York City, Mark S. Sochaczewsky, of counsel; Stephen Berke, U.S. Customs Service, Washington, D.C., for defendant.

MEMORANDUM OPINION

TSOUCALAS, Judge:

Plaintiff, R. Dakin & Company, brings this action pursuant to 19 U.S.C. § 1514 (1982 & Supp. V 1985) to challenge the United States Customs' ("Customs") classification of merchandise as "dolls, other" under item 737.24, TSUS, with duty assessed at the rate of 14.1 and 13.4 percent (depending on the date of entry). All liquidated duties have been paid and administrative remedies exhausted. Accordingly, this...

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