Executone Information Systems v. United States

*961Opinion

Restani, Judge:

This action is before the court on cross-motions for summary judgment pursuant to USCIT Rule 56. Plaintiff Executone Information Systems (“Executone”) challenges the United States Customs Service’s (“Customs”) denial of reliquidation of two entries pursuant to 19 U.S.C. § 1520(c)(1) (1988).1 Customs classified the entries under Item 8517.10.00 of the Harmonized Tariff Schedule of the United States, USITC Pub. 2333, sec. XVI, ch. 85, at 16 (Supp. 1991) [hereinafter “HTSUS”]. Customs assessed an ad valorem duty rate and liquidated the entries for additional monies after…