George Weintraub & Sons, Inc. v. United States

OPINION

MUSGRAVE, Judge.

BACKGROUND

Plaintiff brings this action to require the Customs Service to reliquidate an entry of men’s suits from Poland under Column 1, rather than Column 2 of the appropriate item under the Tariff Schedule (TSUS). There is no disagreement between the parties as to the correctness of classification under TSUS Item 379.6215 and 379.6240. Rather, the dispute centers on the characterization of plaintiff’s August 5, 1983 filing, which characterization is determinative on the issue of the timeliness of the filing.

It may be helpful to review the dates of the events…