Rollix Bearing, Inc. v. United States

Opinion and Judgment

Carman, Judge:

Plaintiff, Rollix Bearing, Inc. (“Rollix”) contests the classification and liquidation of its merchandise, geared slewing rings, pursuant to section 514, of the Tariff Act of 1930, as amended, 19 U.S.C. § 1514 (1982). The United States Customs Service (“Customs”) denied the protest pursuant to 19 U.S.C. § 1515(a) (1982), and a summons was timely filed. This Court has jurisdiction over this action pursuant to 28 U.S.C. § 1581(a) (1982). After careful examination of the evidence presented at trial, the arguments of the parties, the tariff schedules, the *12case…