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SEARS HOLDINGS MANAGEMENT CORP. v. U.S.

Slip Op. 12-106. Court No. 11-00027.

853 F.Supp.2d 1379 (2012)

SEARS HOLDINGS MANAGEMENT CORP., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

August 10, 2012.

Attorney(s) appearing for the Case

Robert J. Leo , Meeks, Sheppard, Leo & Pillsbury, of New York, NY, for Plaintiff Sears Holdings Management Corp.

Aimee Lee , Trial Attorney, Commercial Litigation Branch, Civil Division, U.S. Department of Justice, of New York, NY, for Defendant United States. With her on the brief were Tony West , Assistant Attorney General, and Barbara S. Williams , Attorney-In-Charge. Of counsel on brief was Paula S. Smith , Office of Assistant Chief Counsel, International Trade Litigation, U.S. Customs and Border Protection.

OPINION

GORDON, Judge:

In this action Plaintiff, Sears Holdings Management Corp., challenges the classification of imported merchandise within the Harmonized Tariff Schedule of the United States ("HTSUS") by U.S. Customs and Border Protection ("Customs"). Defendant moves to dismiss pursuant USCIT Rule 12(b)(1) for lack of subject matter jurisdiction, contending that Plaintiff failed to timely commence its action "within one hundred and eighty days after...

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