Legal Opinion
IKO Industries Ltd. v. United States
United States Court of International Trade
Decided September 19, 1995No. Court No. 91-06-00451Published
1Opinion of the Court
Opinion
Carman, Judge:
Plaintiff commenced this action to challenge the United States Customs Service’s (Customs) classification and liquidation of certain merchandise plaintiff imported from Canada during 1989 and 1990 through various ports of entry within the customs districts of Ogdensburg, New York and Great Falls, Montana. The Court desig*1202nated this action a test case pursuant to U.S. CIT R. 84(b) and entered an order to that effect on February 22, 1993. The Court has jurisdiction under 28 U.S.C. § 1581(a) (1988) and, for the reasons which follow, enters judgment for plaintiff.
Background
Ther…
2Cases cited9 opinions
- Jarvis Clark Co. v. United StatesCourt of Appeals for the Federal Circuit · 1984
- Brookside Veneers, Ltd. v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- Marubeni America Corp. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- E.M. Chemicals v. The United StatesCourt of Appeals for the Federal Circuit · 1990
- Ugg International, Inc. v. United StatesUnited States Court of International Trade · 1993
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