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ITT CORP. v. U.S.

No. 93-1313.

24 F.3d 1384 (1994)

ITT CORPORATION, Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

May 3, 1994.

Attorney(s) appearing for the Case

Rufus E. Jarman, Jr., Barnes, Richardson & Colburn, of New York City, argued, for plaintiff-appellant. With him on the brief, was Frederic D. Van Arnam, Jr.

Carla Garcia-Benitez, Dept. of Justice, of New York City, argued, for defendant-appellee. With her on the brief were Frank W. Hunger, Asst. Atty. Gen., David M. Cohen, Director and Joseph I. Liebman, Atty. in Charge Intern. Trade Field Office. Of counsel was Karen P. Binder, Office of the Asst. Chief Counsel Intern. Trade Litigation U.S. Customs Service.

Before NIES, LOURIE and CLEVENGER, Circuit Judges.

CLEVENGER, Circuit Judge.

ITT Corporation appeals the January 19, 1993 judgment of the United States Court of International Trade affirming the refusal by the U.S. Customs Service to reliquidate imported cast-iron automobile parts under a different tariff classification than originally assigned. The Court of International Trade held that even though ITT proved at trial de novo that a mistake of fact had occurred in classification, ITT was not entitled to reliquidation...

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