Prestigeline v. United States

NewmaN, Judge:

This action is before the court on cross-motions for summary judgment, and defendant’s cross-motion to dismiss the action on jurisdictional grounds.

The threshold jurisdictional issue raised by defendant challenges plaintiff’s standing to sue; while the merits concern the proper classification of a certain lighting device invoiced as “Multi-Li tes” or as “Closet Lights”, imported from Hong Kong through the port of New York in 1973.

I have concluded that plaintiff’s motion for summary judgment should be granted.

Jurisdictional Issue

The facts pertinent to defendant’s motion to…