Pollak Import-Export Corp. v. United States

Plaintiff Pollak Import-Export Corporation (Pollak) imported wool garments under item 384.63 TSUS on August 5,1987, along with a visa under category 446 (sweaters). These garments required a visa: the visa accompanying the merchandise did not match the number on the invoice for the merchandise.

The United States Customs Service (Customs) issued a notice of redelivery for all of the merchandise on August 19,1987, which stated that “subject merchandise is classified as coats not as sweaters. A visa for category 435 is required.” Pollak protested against redelivery of the entire batch of garments…