Agfa Corp. v. United States

OPINION

RESTANI, Chief Judge.

Plaintiff Agfa Corp. (“Agfa”) challenges a determination by the U.S. Customs and Border Protection (“Customs”), classifying certain “plates” used in photolithography under subheading 3701.30.00 of the Harmonized Tariff Schedule of the United States 2003 (“HTSUS”) as photographic plates. Agfa contends that the merchandise cannot be classified under heading 3701, HTSUS, which covers photographic and cinematographic goods, and instead should be classified under heading 8442, HTSUS, which covers printing type, blocks, plates, and cylinders. Based on the text of the…