Cosmos International v. United States

OPINION AND JUDGMENT

CARMAN, Judge:

Plaintiff, Cosmos International (“Cosmos”), contests the classification and liquidation of its merchandise, various forms of “ice pops”, pursuant to section 515 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1515(a) (1988).

This Court has jurisdiction under 28 U.S.C. § 1581(a). After careful examination of the evidence presented at trial, the arguments of the parties, the tariff schedules, the case law, and other relevant authorities, this Court holds that the United States Customs Service (“Customs”) improperly classified the subject merchandise as…