E.T. Horn Co. v. United States

OPINION

I. Introduction

BARZILAY, Judge:

The court has before it Plaintiff’s Motion for Summary Judgment under USCIT Rule 56 and Defendant’s Cross-Motion. The issue in this case is the proper classification of dichloroethyl ether (“DCEE”), a chemical compound imported by Plaintiff, E.T. Horn Company (“Horn”). The United States Customs Service (“Customs”) classified the product as an ether of monohydric alcohol, Harmonized Tariff Schedule of the United States (“HTSUS”) subheading 2909.19.1090, at duty rates of 5.5 percent and 5.6 percent. Plaintiff contends that DCEE should be classified as a…