Boast, Inc. v. United States

Memorandum Opinion

DiCarlo, Chief Judge:

Plaintiff, Boast, Inc., challenges the refusal of the United States Customs Service to reliquidate certain merchandise consisting of woven nylon track suits under 19 U.S.C. § 1520(c)(1) (1988). Defendant moves to dismiss for failure to state a claim upon which relief can be granted pursuant to Rule 12(b) (5) of the Rules of this court. The court has jurisdiction pursuant to 28 U.S.C. § 1581(a) (1988) and 19 U.S.C. § 1514(a)(7) (1988). Defendant’s motion is granted.

Background

Plaintiff imported merchandise consisting of woven nylon track suits with a nylon…