Zomax Optical Media, Inc. v. United States

OPINION

RIDGWAY, Judge.

In this action, plaintiff Zomax Incorporated (formerly known as Zomax Optical Media, Inc.) challenges the decision of the U.S. Customs Service (“Customs”) 1 denying Zomax’s protest concerning the tariff classification of certain digital mastering equipment imported by Zomax and used for the manufacturing of CDs and DVDs.

Zomax maintains that Customs improperly classified its merchandise as “[o]ther drawing, marking-out or mathematical calculating instruments” under subheading 9017.20 of the Harmonized Tariff Schedule of the United States (“HTSUS”) (1997), 2 assessing…