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WARNER-LAMBERT COMPANY v. U.S.

No. SLIP OP. 04-56. Court No. 02-00254.

343 F.Supp.2d 1315 (2004)

WARNER-LAMBERT COMPANY, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

June 1, 2004.

Attorney(s) appearing for the Case

Rode & Qualey, New York City (Patrick D. Gill) for Warner-Lambert Company, plaintiff.

Peter D. Keisler, Assistant Attorney General; Barbara S. Williams, Attorneyin-Charge, International Trade Field Office, Civil Division, Commercial Litigation Branch, United States Department of Justice (Bruce N. Stratvert); Chi S. Choy, Office of the Assistant Chief Counsel for International Trade Litigation, Bureau of Customs and Border Protection of the Department of Homeland Security, for the United States, defendant, of counsel.

OPINION

TSOUCALAS, Senior Judge.

Plaintiff, Warner-Lambert Company ("WLC"), challenges the classification of its merchandise by the Bureau of Customs and Border Protection of the Department of Homeland Security ("Customs") under Harmonized Tariff Schedule of the United States ("HTSUS"), subheading 1704.90.35, 19 U.S.C. § 1202 (2000), as a sugar confectionary with a duty rate of 5.6 percent ad valorem. WLC claims that the imported merchandise...

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