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ZAKI CORP. v. U.S.

Slip Op. 97-30. Court No. 94-05-00304.

960 F.Supp. 350 (1997)

ZAKI CORPORATION, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

March 14, 1997.

Attorney(s) appearing for the Case

Stedina & Deem (Charles P. Deem), Rahway, NJ, for plaintiff.

Frank W. Hunger, Assistant Attorney General of the United States, Washington, DC; Joseph I. Liebman, Attorney-in-Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice, (Mikki Graves Walser), Beth C. Brotman, Office of the Assistant Chief Counsel, United States Customs Service, New York City, of counsel, for defendant.

OPINION

CARMAN, Chief Judge.

This case is before this Court on cross-motions for summary judgment pursuant to U.S. CIT R. 56. Plaintiff, Zaki Corporation ("Zaki"), challenges the United States Customs Service's ("Customs") denial of its request pursuant to 19 U.S.C. § 1520(c)(1) (1988) for reliquidation of seven entries of stereos. Plaintiff contends the seven entries were classified under the wrong tariff provision due to a mistake of fact by plaintiff...

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