Ashdown, U.S.A., Inc. v. United States

OPINION

CARMAN, Judge:

The parties in this action have submitted this case for decision on the agreed stipulation of facts, in lieu of a trial. Plaintiff requests that the Court sustain its claim and order Customs to reliquidate the subject entry under item 668.21, Tariff Schedules of the United States (1982) (TSUS), at a rate of 4.7% ad valorem and refund all excessive duties with interest. Defendant requests that judgment be entered dismissing plaintiffs action and sustaining the decision of Customs Service and the assessment of duties thereunder. This Court has jurisdiction over this action…