United States Federal Circuit

A decision sustaining the denial by the United States Customs Service of plaintiff's protests seeking relief under the Tariff Act for a misclassification, based on an alleged mistake of fact, of goods previously entered into the United States is reversed where the Court of International Trade erred in its determination that the misclassification of plaintiff's goods involved a mistake of law, as well as a mistake of fact.

Appellate Information

• Decided 09/18/2006
• Published 09/18/2006

Judges

• SCHALL, Circuit Judge., Before NEWMAN, SCHALL, and DYK, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Sandra Liss Friedman, Barnes, Richardson & Colburn, of New York, New York, argued for plaintiff-appellant.   With her on the brief was Helena Dorothy Sullivan.


• For Appellees:
  
• Bruce N. Stratvert, Attorney, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice, of New York, New York, argued for defendant-appellee.   With him on the brief were Peter D. Keisler, Assistant Attorney General, and David M. Cohen, Director, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, and Barbara S. Williams, Attorney in Charge, International Trade Field Office, United States Department of Justice, of New York, New York. Of counsel on the brief was Yelena Slepak, Attorney, Office of Assistant Chief Counsel, United States Customs and Border Protection, of New York, New York.