Itt Corporation v. United States
Court of Appeals for the Federal Circuit
1Opinion of the Court
CLEVENGER, Circuit Judge.
ITT Corporation appeals the January 19, 1993 judgment of the United States Court of International Trade affirming the refusal by the U.S. Customs Service to reliquidate imported east-iron automobile parts under a different tariff classification than originally assigned. The Court of International Trade held that even though ITT proved at trial de novo that a mistake of fact had occurred in classification, ITT was not entitled to reliqui-dation under 19 U.S.C. § 1520(c)(1) (1988) because the documentary evidence submitted by ITT to Customs was insufficient to establish…
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