Presitex USA Inc. v. United States

OPINION

WALLACH, Judge.

I

INTRODUCTION

This action arises after nearly three years of correspondence between Plaintiff Presitex USA Inc. (“Presitex”) and United States Customs and Border Protection (“Customs”) regarding the classification of certain apparel that Presitex imported from Nicaragua in 2005. Pursuant to Rules 12(b)(1) and 12(b)(5) of the United States Court of International Trade, Defendant United States (“Defendant”) has moved to dismiss this action “for lack of jurisdiction over the subject matter” and “for failure to state a claim upon which relief can be granted.” Defendant’s…