DMV USA, Inc. v. United States

Memorandum Opinion

Eaton, Judge:

This matter is before the Court on cross-motions for summary judgment and involves a classification dispute in which Plaintiff challenges the United States Customs Service’s (“Customs”) denial of its protests filed in accordance with section 514 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1514 (1994). The Court has jurisdiction pursuant to 28 U.S.C. § 1581(a) (1994). At issue is the proper classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) (1997), 19 U.S.C. § 1202 (1994), of Plaintiff s entries of its modified whey product…