Kraft, Inc. v. United States

Findings of Fact and Conclusions of Law

Restani, Judge:

The court makes the following findings of fact and conclusions of law as a result of a trial de novo.

A. JJncontested Facts:

1. The plaintiff, Kraft, Inc., is the importer of record or consignee of the merchandise covered by the entries involved in this action, or is the party who paid the Customs charges on the entries. The merchandise covered by the subject entries consists of empty glass jars molded in the shape of a small seated bear. The jars have a capacity exceeding one pint. The merchandise is hereinafter referred to as the “bear…