Sanwa Foods, Inc. v. United States

Ford, Judge:

This action involves the classification of rolls of plastic packaging imported from Japan and entered at the Port of Los Angeles, California. Plaintiff contests the denial of a timely protest filed with respect to the merchandise at issue. Jurisdiction is pursuant to 19 U.S.C. § 1514(a) and 28 U.S.C. § 1581(a).

The parties are before the Court on cross-motions for summary judgment. There are no material facts at issue. The subject merchandise was classified by the Customs Service under Tariff Schedules of the United States (TSUS) item 774.55 as "[Ajrticles not specially provided…