Henry Mast Greenhouses, Inc. v. United States

Opinion

Pogue, Judge:

Plaintiff challenges Customs’ refusal to reliquidate certain merchandise entered under an actual use provision of the Tariff Schedules of the United States. This case is before the court pursuant to 28 U.S.C. § 1581(a) on the summary judgment motions of the Plaintiff, Henry Mast Greenhouses, Inc., and the Defendant. The fundamental issue presented by the cross-motions is whether Plaintiff s unsupported allegation that “it had no involvement in the importation of the greenhouse” raises a genuine issue of material fact as to Plaintiffs duty liability.

Undisputed Facts

Based…