Transflock, Inc. v. United States

DiCARLO, Judge:

The United States Customs Service moves to dismiss for lack of subject matter jurisdiction. Plaintiff opposes Customs’ motion and cross moves for an order compelling Customs to file its answer. The Court grants Customs’ motion.

This action involves three protests in which plaintiff challenged Customs’ classification of its merchandise under item 389.-62, Tariff Schedules of the United States (TSUS). In Protest No. 2809-7-002078 and Protest No. 2809-7-002000, plaintiff claimed classification under item 273.75, TSUS or under item 256.87, TSUS. Customs reliquidated the merchandise…