Spradling International, Inc. v. United States

Memorandum Opinion

Dicarlo, Chief Judge:

Plaintiff, Spradling International, Inc., challenges the United States Customs Service’s reclassification of merchandise, resulting in the change of duties from zero to 5.3 percent. Plaintiff and defendant both move for summary judgment pursuant to Rule 56 of the rules of this court. The court has jurisdiction under 28 U.S.C. § 1581(a) (1988).

Background

Plaintiff imported from Colombia merchandise consisting of knitted man-made fibers laminated with sheets of plastic made from polyvinyl chloride. It is designed to be used as coverings in various…