Item Co. v. United States

Opinion

MUSGRAVE, Judge:

Plaintiff Blue Ridge challenges the classification by the United States Customs Service (“Customs”) of merchandise it attempted to enter into the United States. This Court has jurisdiction over this matter pursuant to 28 U.S.C. § 1581(a) (1988).

Background

Plaintiff attempted to enter its goods (“TV Companions”) from the Peoples Republic of China into the U.S. (Port of Atlanta) on March 8, 1995. The merchandise was excluded by Customs on March 9, 1995. Plaintiff protested the exclusion on March 13, 1995. The protest was denied on April 11,1995. Customs issued a ruling…