R. Dakin & Co. v. United States

MEMORANDUM OPINION

TSOUCALAS, Judge:

Plaintiff, R. Dakin & Company, brings this action pursuant to 19 U.S.C. § 1514 (1982 & Supp. Y 1985) to challenge the United States Customs’ (“Customs”) classification of merchandise as “dolls, other” under item 737.24, TSUS, with duty assessed at the rate of 14.1 and 13.4 percent (depending on the date of entry). All liquidated duties have been paid and administrative remedies exhausted. Accordingly, this Court’s jurisdiction is properly invoked under 28 U.S.C. § 1581(a) (1982).

Background

Between August 21, 1984 and April 15, 1985, plaintiff was the importer…