Fisher Galleries v. United States

Ford, Judge:

This action involves the classification of embroidered silk and tapestry remnants imported from the People’s Republic of China. Plaintiff contests the denial of a timely protest filed with respect to the merchandise at issue. Jurisdiction is pursuant to 19 U.S.C. § 1514(a) and 28 U.S.C. § 1581(a).

The subject merchandise was classified by the Customs Service under Item 365.91, Tariff Schedules of the United States (TSUS), and assessed with duty at a rate of 90 percent ad valorem, plus 25 percent ad valorem under Item 766.30, TSUS. Plaintiff contends the articles involved are…