North American Processing Co. v. United States (15 F. Supp. 2d 934, 1998)

Opinion

CARMAN, Chief Judge.

The United States (defendant or government) moves for rehearing, modification, and/or reconsideration pursuant to U.S. CIT R. 59(a) of this Court’s order denying defendant’s motion for summary judgment. See North American Processing Co. v. United States, 1998 WL 72811, Slip Op. 98-13 (CIT Feb. 19, 1998). In the alternative, defendant moves in limine to exclude certain evidence and additionally moves for oral argument. North American Processing Company (plaintiff or North American) opposes the government’s motions, contending, among other things, sufficient evidence exists to support the Court’s denial of defendant’s motion for summary judgment. The Court has jurisdiction pursuant to 28 U.S.C. § 1581(a) (1994).

BACKGROUND

On October 14, 1992, North American entered the merchandise at issue through the port of San Francisco. The merchandise consisted of beef trimmings packaged such that the entire package consisted of 35% lean meat and 65% fat. The one entry at issue was entered under subheading 1502.00.00, Harmonized Tariff Schedule of the United States (HTSUS), as “fats of bovine animals ...,” dutiable at a rate of 0.95(C/kg. The merchandise was liquidated as “no change” under this subheading on February 5, 1993, but was later reliquidated by United States Customs Service (Customs) on February 26, 1993, under subheading 0202.30.60, HTSUS, as “meat of bovine animals, frozen, boneless, other,” dutiable at a rate of 4.4