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  5. 19 F.Supp.2d 1124 (1998)
 

CENTURY IMPORTERS, INC. v. U.S.

Slip. Op. 98-119. Court No. 95-02-00177.

19 F.Supp.2d 1124 (1998)

CENTURY IMPORTERS, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

August 17, 1998.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, (Rufus E. Jarman and Frederic D. Van Arnam, Jr.), New York City, for plaintiff.

Frank W. Hunger, Assistant Attorney General, Joseph I. Liebman, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice (Saul Davis and Barbara M. Epstein), Joseph M. Spraragen, Office of the Assistant Chief Counsel, International Trade Litigation, United States Customs Service, of counsel, Washington, DC, for defendant.

OPINION

RESTANI, Judge.

This action is before the court on crossmotions for summary judgment, pursuant to USCIT Rule 56. The court has jurisdiction pursuant to 28 U.S.C. § 1581(a) (1994), as plaintiff challenges denial of its protest of a Customs valuation decision with regard to beer imported from Canada.

FACTS

The merchandise at issue was imported via four entries made in 1993. At the time of entry normal duty rates...

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