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MITSUBISHI ELECTRONICS AMERICA, INC. v. U.S.

Slip Op. 95-47. Court No. 93-03-00160.

882 F.Supp. 171 (1995)

MITSUBISHI ELECTRONICS AMERICA, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

March 16, 1995.

Attorney(s) appearing for the Case

Baker & McKenzie, Washington, DC (Thomas P. Ondeck, Kevin M. O'Brien, and Teresa A. Gleason); Matthew A. Joseph, Asst. Gen. Counsel, Mitsubishi Electronics America, Inc., Sunnyvale, CA, for plaintiff.

Frank W. Hunger, Asst. Atty. Gen., Joseph I. Liebman, Attorney-in-Charge, Intern. Trade Field Office, Commercial Litigation Branch, Civil Div., U.S. Dept. of Justice (Bruce N. Stratvert); Office of Asst. Chief Counsel, U.S. Customs Service (Karen P. Binder), Washington, DC, of counsel, for defendant.

OPINION

GOLDBERG, Judge:

This matter is before the Court following trial de novo. The United States Customs Service ("Customs") classified the subject merchandise as a clutch, under subheading 8483.60.40 of the Harmonized Tariff Schedule of the United States ("HTSUS"). Plaintiff, Mitsubishi Electronics America, Inc. ("Mitsubishi"), challenges Customs' classification of the merchandise, primarily arguing that the merchandise should be classified...

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