Libas, Ltd. v. United States

OPINION

GOLDBERG, Senior Judge.

The plaintiff importer in this case, Li-bas, Ltd. (“Libas”), brought this suit challenging the United States Customs Service’s (“Customs”) classification of twenty-nine entries of woven fabrics of cotton. Customs originally classified the fabrics as machine-made under HTSUS 5208.41.60, dutiable at a rate of 11.4% ad valorem and subject to quota restrictions. Libas filed a timely protest, claiming that the entries should be classified as hand-woven under HTSUS 5208.42.10 or HTSUS 5208.41.20, depending on weight, and subject to a duty of 6% ad valorem, without…