Brother International Corp. v. United States

Opinion

CARMAN, District Judge.

The matter before this Court follows a bench trial held on February 9, 2005. At issue is whether Plaintiffs miselassification of certain multifunction centers (“MFCs” 1 or “subject merchandise”) was due to mistake of fact or mistake of law. Plaintiff Brother International Corporation (“Plaintiff’ or “Brother”) challenges the United States Customs Service’s, now organized as the United States Bureau of Customs and Border Protection (“Customs” or “Defendant”), denial of two protests to reliqui-date thirty-eight entries of MFCs, claiming miselassification due to a…