Millenium Lumber Distribution Ltd. v. United States

OPINION

RESTAN!, Chief Judge:

This matter is before the court on cross-motions for summary judgment by plaintiff Millenium Lumber Distribution, Ltd. (“Millenium”), and defendant United States (“Government”) pursuant to USCIT R. 56. Millenium challenges the classification for tariff purposes of its imported merchandise. The United States Bureau of Customs and Border Protection (“Cus toms”), formerly the United States Customs Service, classified the merchandise as standard lumber under Harmonized Tariff Schedule of the United States (2000) (“HTSUS”) subheading 4407.10.00. 1 ! Millenium asserts…