SIMON MARKETING, INC. v. U.S.

Slip Op. 05-118, Court No. 00-00332.

395 F.Supp.2d 1280 (2005)

SIMON MARKETING, INC. and Perseco System Services, L.P., Plaintiffs, v. UNITED STATES, Defendant.

United States Court of International Trade.

September 1, 2005.


Attorney(s) appearing for the Case

Neville Peterson LLP (Michael K. Tomenga, Lawrence J. Bogard, George W. Thompson, and Laura Martino), Washington, DC, for Simon Marketing, Inc. and Perseco System Services, L.P., plaintiffs.

Peter D. Keisler, Assistant Attorney General; Barbara S. Williams, Attorney-in-Charge; International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice (Mikki Graves Walser); Michael W. Heydrich, Office of the Assistant Chief Counsel for International Trade Litigation, Bureau of Customs and Border Protection, for United States, defendant, of counsel.


OPINION

TSOUCALAS, Senior Judge:

Before the Court is a motion and cross-motion for summary judgment pursuant to USCIT R. 56 arguing there are no genuine issues as to any material facts. Plaintiffs, Simon Marketing, Inc. and Perseco System Services, L.P. ("Simon") challenge the classification of its merchandise under the 1998 Earmonized Tariff Schedule of the United States ("HTSUS") by the Bureau of Customs and Border Protection1...

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