United States v. Mobay Chemical Corp.

Market, Chief Judge.

The Government appeals from summary judgment of the United States Customs Court, 78 Cust. Ct. 1, C.D. 4685, 435 F. Supp. 1217 (1977), sustaining Mobay Chemical Corporation’s (Mobay’s) classification protest relating to imported urethane pastes.1 The Customs Court held that proper classification was under item 405.25, TSUS, as “Plastics materials.” We reverse and remand.

Issues

The decisive issue is whether the Customs Court erred in determining the absence of genuine issue of material fact. A second issue is whether the Customs Court lacked jurisdiction in three cases…