Takashima U.S.A., Inc. v. United States

Opinion and Judgment

Carman, Judge:

Plaintiff, Takashima U.S.A., Inc., challenges the classification and liquidation of its imported merchandise, laminated *1031polyethylene sheeting and foam-backed polyethylene sheeting, pursuant to section 515 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1515(a) (1988). This Court has jurisdiction under 28 U.S.C. § 1581(a) and, for the reasons which follow, enters judgment for plaintiff.

I. Background

A. The Merchandise:

The merchandise at issue in this consolidated case consists of two types of laminated polyethylene sheeting. The first type contains a fabric…