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SUMITOMO CORP. OF AMERICA v. U.S.

Court No. 92-03-00165. Slip Op. 94-88.

855 F.Supp. 1283 (1994)

SUMITOMO CORPORATION OF AMERICA, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

June 2, 1994.

Attorney(s) appearing for the Case

Bellsey and Baker, Steven W. Baker, San Francisco, CA, for plaintiff.

Frank W. Hunger, Asst. Atty. Gen. of the U.S., Joseph I. Liebman, Attorney-in-Charge, Intern. Trade Field Office, Commercial Litigation Branch, Civ. Div., U.S. Dept. of Justice, Mark S. Sochaczewsky, Laura R. Siegel, Atty., U.S. Customs Service, Washington, DC, of counsel, for defendant.

OPINION

CARMAN, Judge:

Plaintiff, Sumitomo Corporation of America, challenges the classification and liquidation of its imported merchandise 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) (1988) and, for the reasons which follow, enters judgment for plaintiff.

I. BACKGROUND

A....

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