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SHAH BROS., INC. v. U.S.

Slip Op. 13-157. Court No. 10-00205.

953 F.Supp.2d 1328 (2013)

SHAH BROS., INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

December 27, 2013.

Attorney(s) appearing for the Case

Elon A. Pollack , Bruce N. Shulman , and Juli C. Schwartz , Stein Shostak Shostak Pollack & O'Hara, of Los Angeles, CA, for the Plaintiff.

Edward F. Kenny , Commercial Litigation Branch, Civil Division, U.S. Department of Justice, of New York, NY, for the Defendant. Also on the briefs were Stuart F. Delery , Assistant Attorney General, and Amy M. Rubin , Acting Assistant Director, International Trade Field Office.

OPINION AND ORDER

POGUE, Chief Judge:

In this action, Plaintiff Shah Bros., Inc. ("Shah Bros.") — an importer of a smokeless tobacco product from India called "gutkha" — challenges the classification of its merchandise by U.S. Customs and Border Protection ("Customs") as "snuff" rather than "chewing tobacco." Defendant United States ("the Government") has moved to confess judgment in favor of Shah Bros., reliquidate the entry at issue...

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