Avenues in Leather, Inc., Plaintiff v. United States, Defendant

Opinion

Musgrave, Judge:

Plaintiff Avenues in Leather, Inc. (“Avenues”) invokes this Court’s jurisdiction under 28 U.S.C. § 1581(a) to determine the correct classification of style numbers 3532 and 3533 “Presentation Calcu-Folios” entered at the Port of New York in 1997. The defendant United States Customs Service (“Customs”) moves for summary judgment, arguing that the merchandise at bar is substantially identical to that considered in Avenues in Leather, Inc. v. United States, 22 CIT 404, 11 F. Supp.2d 719 (1998) {“Avenues I”), affd 178 F.3d 1241 (Fed. Cir. 1999) {“Avenues II”). For the…