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TAKASHIMA U.S.A., INC. v. U.S.

Court No. 88-03-00252.

810 F.Supp. 307 (1992)

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

United States Court of International Trade.

December 4, 1992.

Attorney(s) appearing for the Case

Politis, Pollack & Doram, John N. Politis, Elon A. Pollack, Los Angeles, CA, for plaintiff.

Stuart M. Gerson, Asst. Atty. Gen., Joseph I. Liebman, Attorney in Charge, Intern. Trade Field Office, Commercial Litigation Branch, Civ. Div., U.S. Dept. of Justice, John J. Mahon, Washington, DC, for defendant.

OPINION AND JUDGMENT

CARMAN, Judge:

Plaintiff, Takashima U.S.A., Inc., challenges the classification and liquidation of its imported merchandise, laminated polyethylene sheeting and foam-backed polyethylene sheeting, pursuant to section 515 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1515(a) (1988). This Court has jurisdiction under 28 U.S.C. § 1581(a) and, for the reasons which follow, enters judgment for plaintiff.

I. BACKGROUND...

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