Heraeus-Amersil, Inc. v. United States

Memorandum Opinion and Order

DiCARLO, Judge:

Plaintiff contests the classification under item 605.05, Tariff Schedules of the United States (TSUS), of two entries of precious metal contact tape from the Federal Republic of Germany claiming that the correct classification is under item 685.90, TSUS. Defendant now seeks classification under item 605.66, TSUS. Since defendant concedes that Customs classification was erroneous, no presumption of correctness attaches to the classification urged by defendant. See Jarvis Clark Co. v. United States, 733 F.2d 873, reh’g denied, 739 F.2d 628…