Brother International Corp. v. United States

Opinion

CARMAN, Judge.

Plaintiff Brother International Corporation (“Plaintiff’) moves for summary judgment. Plaintiff challenges the United States Customs Service’s, now organized as the Bureau of Customs and Border Protection (“Customs”), denial of its protest asking Customs to reliquidate thirty-eight entries of merchandise consisting of Multi-Function Centers (“MFCs”) which were misclassified due to a mistake of fact, as provided by 19 U.S.C. § 1520(c)(1) (2000). Defendant cross-moves for summary judgment, asserting that Plaintiffs miselassification of the merchandise was not a mistake of…