Mi-Scott International Ltd. v. United States

Opinion

*1047Background

Musgrave, Judge:

On February 11, 1986, Mi-Scott International Ltd., Inc. ("Mi-Scott”) entered into the port of Miami (on entry number 86-197573-0) 5,691 dozen Mennen toiletry products. The goods were imported duty-free as American goods returned from Singapore, pursuant to item 800.00 TSUS (1986).

Together with the entry, plaintiff presented to the U.S. Customs Service of the Department of the Treasury ("Customs”) a declaration from the foreign shipper certifying that the imported goods were made in the United States, and were exported from the United States on December 19,…