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MAXCELL BIOSCIENCE, INC. v. U.S.

Slip Op. 07-180. Court No. 04-00254.

533 F.Supp.2d 1261 (2007)

MAXCELL BIOSCIENCE, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

December 18, 2007.

Attorney(s) appearing for the Case

Peter S. Herrick, PA (Peter S. Herrick), for Plaintiff.

Jeffrey S. Bucholtz, Acting Assistant Attorney General; Barbara S. Williams, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, U.S. Department of Justice (Edward F. Kenny); Su-Jin Yoo, Office of the Assistant Chief Counsel, International Trade Litigation, U.S. Customs and Border Protection, U.S. Department of Homeland Security, Of Counsel; for Defendant.

OPINION

RIDGWAY, Judge.

At issue in this action is the tariff classification of MetaBerry and Aloe Gold, two liquid "dietary supplements" imported from Korea by plaintiff MaxCell BioSciences, Inc. in 2002 and 2003.

The Bureau of Customs and Border Protection1 liquidated the subject entries of the two products under subheading 2106.90.99 of the Harmonized Tariff Schedule...

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