Ciba-Geigy Corp. v. United States

OPINION

WALLACH, Judge.

I

Preliminary Statement

Plaintiff, Ciba-Geigy Corporation (“Ciba-Geigy”), sued to challenge the United States Customs Service’s refusal to reliquidate certain shipments of “color preparations” imported by Ciba-Geigy. Plaintiff now moves for summary judgment, claiming reliquidation is required, following a timely protest under 19 U.S.C. § 1514, because, allegedly, the Government erroneously classified the subject merchandise under the Harmonized Tariff Schedule of the United States (“HTSUS”) (1990) heading 3204, subheadings 3204.12.50, 3204.17.50, 3204.19.19, and that…