E.T. Horn Co. v. United States

Aquilino, Judge:

This action, which has been designated a test case pursuant to CIT Rule 84(b), challenges classification by the U.S. Customs Service of penta-ethylenehexamine (“PEHA”) “bottoms” and bishexamethylenetriamine (“BHMT”) residues from Japan under Schedule 4 of the Tariff Schedules of the United States (“TSUS”), Part 2 (“Chemical Elements, Inorganic and Organic Compounds, and Mixtures”) as “Mixtures of two or more organic compounds: * * * Other”, item 430.20.1

The plaintiff claims that this merchandise should have entered duty free in accordance with TSUS item 793.00, which covered…