In a dispute involving misclassifications within customs entry documents, Court of International Trade judgment is affirmed in part and vacated in part where: 1) the court properly held that defendant misclassified certain merchandise under the Harmonized Tariff Schedule of the United States; and 2) the court erred in upholding the Bureau of Customs and Border Protection's determination that UPS did not exercise responsible supervision and control in violation of 19 U.S.C. sec. 1641, as Customs did not consider all of the factors in the statute defining responsible supervision and control.
Appeal from the United States Court of International Trade.
Submitted: March 11, 2009
Filed: August 11, 2009
Before SCHALL, ARCHER, and MOORE, Circuit Judges.
Opinion by ARCHER, Circuit Judge.
For Plaintiff: Patricia M. McCarthy, United States Department of Justice, Washington, DC.