United States v. Heraeus-Amersil, Inc.

Baldwin, Judge:

This is an appeal from a decision of the United States Court of International Trade1 dealing with the question of when increased duties determined on liquidation must be paid to the United States Customs Service. We affirm.

BACKGROUND

At issue is the payment of increased duties on six entries of precious metal wire imported by appellee. Appellant contends that the increased duties were due, in accordance with Customs Regulations,2 upon receipt by appellee of the bills for duty for each entry.3 When appellee refused to pay, and instead filed a protest of the classification of the…