Drexel Chemical Co. v. United States

OPINION

MUSGRAVE, Senior Judge:

This action concerns the proper classification of certain entries of Diuron Technical and Diuron 80-WP herbicides imported from Malaysia between March 1993 and March 1994 by Plaintiff Drexel Chemical Company (“Drexel”). The United States Customs Service, now organized as the Bureau of Customs and Border Protection, (“Customs”) classified the entries of Diuron Technical under subheading 2924.21.1500 of the Harmonized Tariff Schedule of the United States (“HTSUS”), which specifies a duty rate of 13.5% ad valorem, and Diuron 80-WP under HTSUS subheading 3808.30.1000…