This document summarizes a court case between Prime Time International Company and the US Department of Agriculture regarding tobacco assessments under the Fair and Equitable Tobacco Reform Act. The USDA assessed Prime Time, a manufacturer of small cigars, quarterly fees based on its market share of the cigar class. Prime Time appealed, arguing that treating all cigars equally failed to account for size differences and that alternative sales data should be used. The court upheld most of the USDA's assessment methodology but found that Prime Time correctly challenged the exclusion of some manufacturers and inclusion of certain expenses.