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SPARKS BELTING COMPANY v. U.S.

Slip Op. 10-63. Court No. 02-00245.

715 F.Supp.2d 1305 (2010)

SPARKS BELTING COMPANY, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

June 1, 2010.

Attorney(s) appearing for the Case

Edmund Maciorowski, P.C. (Edmund Maciorowski), Bloomfield Hills, MI, for Plaintiff.

Tony West, Assistant Attorney General; Barbara S. Williams, Attorney-in-Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, U.S. Department of Justice (Aimee Lee); Chi S. Choy, Office of Assistant Chief Counsel, International Trade Litigation, U.S. Customs and Border Protection, Of Counsel, for Defendant.

OPINION

TSOUCALAS, Senior Judge.

At issue is the proper classification under the Harmonized Tariff Schedule of the United States ("HTSUS") for certain merchandise imported by Plaintiff Sparks Belting Company ("Sparks"). This action, which has been designated a test case pursuant to USCIT Rule 84, is before the Court on cross-motions for summary judgment. For the reasons set forth below, the Court finds that no genuine issues of material fact remain and this...

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