This case having been duly submitted for decision following plaintiffs’ motion for summary judgment and defendant’s cross-motion for summary judgment, the Court, after due deliberation, having rendered a decision herein; now then, in accordance with said decision,
It is hereby ordered that plaintiffs’ motion for summary judgment is granted, and it is further
Ordered that defendant’s cross-motion for summary judgment is denied; and it is further
Ordered that the entries identified on the attached schedule of entries have been liquidated as a matter of law four years after their initial entry at the duty rate asserted at the time of entry. Any excess duties paid *154shall be refunded with interest in accordance with law from the date of payment. Any interest on the excess duties paid pursuant to 19 U.S.C. § 1677g shall be refunded with interest pursuant to 28 U.S.C. § 2644 from the date of the summons.
SCHEDULE OF ENTRIES
Liquidation
Case name Case No. Protest No. Entry No. Entry date date
Nunn Bush 88-11-00828 3701-86-000048 81-141483 06/16/81 02/07/86
Shoe Co. v. 81-141494 06/26/81 02/07/86
United 81-141497 07/09/81 02/07/86
States 81-141503 07/10/81 02/07/86
81-141524 08/17/81 02/07/86
81-141526 08/17/81 02/07/86
81-141528 08/26/81 02/07/86
81-141529 08/26/81 02/07/86
81-141530 08/26/81 02/07/86
81-141533 08/31/81 02/07/86
81-141534 08/31/81 02/07/86
81-141541 09/04/81 02/07/86
81-141542 09/09/81 02/07/86
81-141543 09/09/81 02/07/86
81-141544 09/09/81 02/07/86
81-141548 09/14/81 02/07/86
82-141330 11/23/81 02/07/86
82-141337 12/04/81 02/07/86
3901-6-000680 82-603580-6 10/29/81 03/21/86
82-603691-5 11/13/81 03/21/86
82-603708-2 11/17/81 03/21/86
82-603763-9 11/23/81 03/21/86
82-603819-1 11/30/81 03/21/86
82-603887-4 12/08/81 03/21/86
82-604115-9 01/05/82 03/21/86
82-604424^0 02/17/82 03/21/86
82-604475-8 02/23/82 03/21/86
82-604570-2 03/09/82 03/21/86
Weyenberg 88-11-00829 3701-86-000047 81-141470 05/26/81 02/07/86
Shoe 81-141476 05/29/81 02/07/86
Manufac-81-141491 06/26/81 02/07/86
turing 81-141492 06/26/81 02/07/86
Co v. 81-141493 06/26/81 02/07/86
United 81-141498 07/09/81 02/07/86
States 81-141499 07/09/81 02/07/86
81-141512 07/29/81 02/07/86
81-141525 08/17/81' 02/07/86
81-141531 08/26/81 02/07/86
81-141545 09/09/81 02/07/86
81-141323 11/09/81 02/07/86
3901-6-000679 81-591677-4 06/16/81 03/21/86
81-591725-2 06/19/81 82-603860-9 12/04/81 03/21/86 03/21/86
SUMMONS DATE: 11/4/88