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E.M. CHEMICALS v. U.S.

Court No. 85-11-01610.

728 F.Supp. 723 (1989)

E.M. CHEMICALS, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

Amended Judgment October 30, 1989.

Attorney(s) appearing for the Case

Freeman, Wasserman & Schneider, Philip Yale Simons and Jerry P. Wiskin, New York City, for plaintiff.

Stuart E. Schiffer, Acting Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Commercial Litigation Branch, Civ. Div. U.S. Dept. of Justice; and Karen P. Binder, New York City, U.S. Customs Service, of counsel, for defendant.

OPINION

MUSGRAVE, Judge.

The Customs Service classified imported liquid crystals used in liquid crystal displays as "chemical mixtures" under item 407.16 TSUS. Plaintiff protested this classification, claiming the liquid crystals are finished commercial parts used exclusively in the manufacture of liquid crystal displays, thus qualifying as parts of "indicator panels or other visual signalling apparatus" under item 685.70 TSUS. Held: Plaintiff has...

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