International Mercantile Corp. v. United States

Newman, Judge:

Defendant has moved pursuant to Rule 4.7(b) to dismiss this action for failure of the complaint to state a claim upon which relief may be granted. For the reasons indicated, the motion is denied.

*176A review of the summons and complaint clearly establishes that the issue presented for determination is whether the subject merchandise, certain mirror tiles, has a reflecting area of over one square foot. The complaint alleges inter alia that the mirror tiles measure “12}{s inches square in total surface area” (paragraph 4), and that the merchandise is properly dutiable under item…