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BROTHER INTERN. CORP. v. U.S.

Slip Op. 05-53, Court No. 00-00006.

368 F.Supp.2d 1345 (2005)

BROTHER INTERNATIONAL CORP., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

April 29, 2005.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn (Sandra Liss Friedman, Jennifer L. Morgan, Helena D. Sullivan), New York City, for Plaintiff.

Peter D. Keisler, Assistant Attorney General; Barbara S. Williams, Attorney-in-Charge, International Trade Field Office; Bruce N. Stratvert, Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice; Yelena Slepak, Office of Assistant Chief Counsel, International Trade Litigation, United States Customs and Border Protection, for Defendant, of counsel.

OPINION

CARMAN, District Judge.

The matter before this Court follows a bench trial held on February 9, 2005. At issue is whether Plaintiff's misclassification of certain multifunction centers ("MFCs"1 or "subject merchandise") was due to mistake of fact or mistake of law. Plaintiff Brother International Corporation ("Plaintiff" or "Brother") challenges the United States Customs Service's, now organized as the United States Bureau...

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