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INABATA SPECIALTY CHEMICALS v. U.S.

Slip Op. 05-48, Court No. 01-00600.

366 F.Supp.2d 1358 (2005)

INABATA SPECIALTY CHEMICALS, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

April 13, 2005.

Attorney(s) appearing for the Case

Grunfeld, Desiderio, Lebowitz, Silverman Klestadt LLP, (Erik D. Smithweiss, Joseph M. Spraragen, Robert B. Silverman, and William F. Marshall), New York City, for plaintiff.

Peter D. Keisler, Assistant Attorney General, David M. Cohen, Director, Jeanne E. Davidson, Deputy Director, Barbara S. Williams, Attorney in Charge, Commercial Litigation Branch, Civil Division, United States Department of Justice (Bruce N. Stratvert), Chi S. Choy, Attorney, Office of the Assistant Chief Counsel, International Trade Litigation, United States Customs and Border Protection, of counsel, for defendant.

OPINION

RESTANI, Chief Judge.

This matter is before the court following trial. The merchandise to be classified for tariff purposes is one entry, No. FYI-2004818-3, of chondroitin sulfate ("CS"), entered for consumption on January 22, 2001, and liquidated on April 6, 2001. See Customs Protest Form (May 18, 2001).

The merchandise at issue entered in bulk powder form and was packaged for retail sale as a dietary supplement according to U.S....

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