St. Regis Paper Co. v. United States

Rao, Judge:

This civil action involves three entries of paper imported by plaintiff at New York. The entries, Nos. 493994, 525764 and *191529941, were made on July 27, 1977, August 19, 1977 and August 24, 1977, respectively. Timely protests were filed against the classification of the merchandise as papers, not impregnated, other, under item 252.90, Tariff Schedules of the United States, as amended, at 10 percent ad valorem. These protests were denied in due course, but plaintiff did not file a summons in this court within 180 days pursuant to 28 U.S.C. § 2631(a)(1) (1976), in order to…