Degussa Corp. v. United States

Opinion

AQUILINO, Senior Judge.

This action, which has been designated a test case within the meaning of CIT Rule 84(b), causes the court to decide whether the Harmonized Tariff Schedule of the United States (“HTSUS”) requires consideration of the surface chemistry of silicon dioxide in order to be classifiable as such under HTSUS heading 2811 (“Other inorganic acids and other inorganic compounds of nonmetals”), in particular, subheading 2811.22.50 (“Silicon dioxide: ... Other”), which substance enters free of duty.

In this test case, the U.S. Customs Service, as it was then still known, may…