Sanyo Electric, Inc. v. United States

MEMORANDUM OPINION ÁND ORDER

Watson, Judge:

The protest underlying this action protested the classification of the imported merchandise under item 685.50 1 of the Tariff Schedules of the United States and requested classification under item 685.30 2 or item 678.50.3 Thereafter the entry was reliquidated following classification under item 685.30, one of the alternatives requested in the protest. However, plaintiff filed a civil action, seeking classification under its alternative claim of item 678.50.

Defendant has moved to dismiss the action for lack of the jurisdictional prerequisite of the…