Washington International Insurance v. United States

OPINION

RESTANI, Judge:

This case involves a dispute over liquidation of imported footwear from South Korea. At the time of entry the subject goods were given duty-free status. Customs later determined that such status did not apply, and a duty of 37.5% ad valorem was assessed. Plaintiff claims that the government failed to properly liquidate the subject goods at the increased duty rate within the one year period required by statute and accordingly, that the goods must be deemed liquidated at the rate at which they were entered, that is, duty-free. See 19 U.S.C. § 1504 (1982 & Supp IY 1986).…