XEROX Printer MajestiK 5760 Driver
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XEROX Printer MajestiK 5760 Driver
United States Court of International Trade.
Knaussfor Plaintiffs. Plaintiff "Xerox"a domestic importer, challenges Defendant's "Customs" or "Government" denial of its petition to reliquidate twelve entries of Xerox merchandise under 19 U. Plaintiff cross-moves claiming that the classification was a "mistake of fact," as the entry-writer was misled by the invoice accompanying the merchandise and was unaware of the actual physical nature and capabilities of the merchandise, and, alternatively, that the customs broker failed to protest misclassified entries due to reliance on a faulty database.
The court grants Defendant's motion for summary judgment in part and denies it in part, and denies Plaintiff's motion XEROX Printer MajestiK 5760 summary judgment, as it finds material facts at issue regarding the entry procedures used by Plaintiff's custom broker as XEROX Printer MajestiK 5760 below.
The list of instructions for the brand Xerox, Printer category, English language:
The merchandise entered XEROX Printer MajestiK 5760 the Port of Los Angeles, California. Jared Hirata, entry writer at Fritz, classified the entry of the merchandise under subheading Between September and JanuaryCustoms liquidated the merchandise under this heading at 3. In December and FebruaryXerox pursued a Customs' ruling on the correct classification of the "Regal" and "MajestiK" models, respectively.
Prior to Customs' ruling, on July 17,Mr.
Glenn Levitt of ACB to enter these models under subheading The twelve entries at issue were classified under subheading Plaintiff claims this was due to the reliance on a incomplete XEROX Printer MajestiK 5760 by ACB. Reep with written instructions to this effect on March 20, for the "MajestiK" model and on April 15, for the "Regal" model. Xerox filed a timely summons in this Court to challenge Customs' decision.
Customs then filed its motion for summary judgment and Xerox subsequently filed its cross motion. STANDARD OF REVIEW Summary judgment is appropriate when "the pleadings, depositions, answers to interrogatories, and the admissions on file, together with the XEROX Printer MajestiK 5760, if any, show that there is no genuine issue as to any material fact and the moving party is entitled to judgment as a matter of law. United States, F.
In determining if a party has met its burden the court does not "weigh the evidence and determine the truth of the matter, but. The court views all evidence in the light most XEROX Printer MajestiK 5760 to the non-moving party, drawing inferences in the nonmovant's favor. Section c 1.
This section is not a remedy for every mistake, but offers relief in a limited number of circumstances. United States, 7 CIT United States, 66 C.
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XEROX Printer MajestiK 5760 inadvertence is defined as an oversight or involuntary accident. Clerical errors are a mistake made by a subordinate, who does not have any duty to exercise judgment with regard to the classification.
See Ford Motor Co. United States, 26 C. If the XEROX Printer MajestiK 5760 had been properly XEROX Printer MajestiK 5760 Customs would have granted relief through the protest. The second mistake is one of fact, that the person making the actual entries for Fritz mistakenly relied on the description given on the invoice to determine the proper classification. The invoice description was incomplete because it did not describe the actual contents of the entries.
In this way a mistake as to the correct characteristics of the product led to the incorrect HTS number on the entry documents.
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Failure to protest as a mistake or inadvertence correctable under Section c. Xerox seeks to expand the scope of Section c to allow a party to correct a failure to protest an improper classification.
Previous cases have held that despite failure to protest a mistake of fact can be corrected. However, no case on record holds a failure to protest can be mistake of fact in itself.
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Prior to securing a Customs ruling confirming the status of the two printers as classifiable at the duty-free subheading, Xerox instructed its brokers to classify them under this subheading and protest any entries already entered. Levitt of Associated Customhouse Brokers, he developed a database to track the entries.
Based on this database, Associated filed several protests challenging the liquidation of the multifunction printers already entered under HTSUS This database, however, was not complete. It failed to include several entries, including all those at issue in this case.
This mistake was discovered after the ninety day deadline to file protests had passed. The government does not deny that had the protests been filed within ninety days they would have been granted.