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INTERNATIONAL BUSINESS MACHINES CORP. v. U.S.

Slip Op. 97-78. Court No. 94-04-00215.

968 F.Supp. 736 (1997)

INTERNATIONAL BUSINESS MACHINES CORPORATION, Plaintiff, v. The UNITED STATES of America, Defendant.

United States Court of International Trade.

June 18, 1997.

Attorney(s) appearing for the Case

Baker & McKenzie, Washington, DC (William D. Outman, II), for plaintiff.

Frank W. Hunger, Assistant Attorney General, Washington, DC; Joseph I. Liebman, Attorney-in-Charge, New York City, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice (John J. Mahon); Office of the Assistant Chief Counsel, International Trade Litigation, United States Customs Service (Mark G. Nackman), of counsel, for defendant.

MEMORANDUM AND ORDER

GOLDBERG, Judge:

This matter is before the Court on the parties' cross-motions for summary judgment. Plaintiff, International Business Machines Corporation ("IBM"), challenges the classification by the United States Customs Service ("Customs") of imported Device Function Controllers ("Controllers") and Direct Access Storage Drives ("Drives") as "office machines not specially provided for," under Item 676.30 of the Tariff Schedules...

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