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

Slip Op. 11-56. Court No. 10-00205.

770 F.Supp.2d 1367 (2011)

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

United States Court of International Trade.

May 17, 2011.

Attorney(s) appearing for the Case

Stein Shostak Shostak Pollack & O'Hara ( Elon A. Pollack , Bruce N. Shulman , and Juli C. Schwartz ) for the Plaintiff.

Tony West , Assistant Attorney General; Jeanne E. Davidson , Director; Barbara S. Williams, Attorney-in-Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice ( Claudia Burke and Edward F. Kenny ) for the Defendant.

OPINION

POGUE, Chief Judge.

This case concerns the U.S. Customs and Border Protection's ("Customs" or "CBP" or "the government") classification of Plaintiff Shah Bros.' imported merchandise, a smokeless tobacco product called "gutkha," that is subject to taxes as well as tariffs under the Harmonized Tariff Schedule of the United States ("HTS") 2403.99.1 The facts at issue here are similar to those in Shah Brothers v...

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