Westminster Corp. v. United States

FORD, Judge:

This matter is before the court by virtue of a motion for summary judgment made by plaintiff pursuant to rule 8.2 of the rules of this court. Defendant filed a cross-motion for summary judgment and for dismissal of protest 1303-2-000623 as to certain entries as being filed more than 90 days after the date of liquidation. Plaintiff then requested and the court granted a motion for oral argument. The issue for determination is the proper classification of certain vinyl uppers, intended for use and actually used as footwear for children after being subjected to manufacturing which is…