Applied Biosystems, Div. of Applera v. United States

OPINION

WALLACH, Judge:

I

INTRODUCTION

This action involves classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of certain thermal cyclers and thermal cycler parts. U.S. Customs and Border Protection (“Customs”) classified these goods under HTSUS Heading 8419, which includes “machinery, plant or laboratory equipment ... for the treatment of materials by a process involving a change of temperature” as well as “parts thereof.” Plaintiff Applied Biosystems (A Division of Applera Corporation) (“Plaintiff’) argues that these goods should instead be classified under HTSUS…