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LIBAS, LTD. v. U.S.

SLIP OP. 02-45, Court No. 98-06-02316.

217 F.Supp.2d 1289 (2002)

LIBAS, LTD., Plaintiff, v. UNITED STATES Defendant.

United States Court of International Trade.

May 13, 2002.

Attorney(s) appearing for the Case

Law Offices of Elon A. Pollack (Elon A. Pollack, Eugene P. Sands, and Wayne Jarvis), for plaintiff Libas, Ltd.

Robert D. McCallum, Jr., Assistant Attorney General, Joseph I. Liebman, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice (Bruce N. Stratvert), for defendant United States.

OPINION

GOLDBERG, Senior Judge.

The plaintiff importer in this case, Libas, Ltd. ("Libas"), brought this suit challenging the United States Customs Service's ("Customs") classification of twenty-nine entries of woven fabrics of cotton. Customs originally classified the fabrics as machine-made under HTSUS 5208.41.60, dutiable at a rate of 11.4% ad valorem and subject to quota restrictions. Libas filed a timely protest, claiming that the entries...

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