Ciba-Geigy Corp. v. United States

OPINION

I

Introduction

Wallach, Judge:

This dispute concerns the classification by the U.S. Customs Service (“Customs”) of five related products — Pergascript Black I-R, Pergascript Blue I-2G, Pergascript Blue I-2R, Pergascript Green I-2GN and Pergascript Olive I-G (“the Pergascripts”) — imported by Plaintiff, Ciba-Geigy Corporation (“Ciba-Geigy”), in 1992 and 1993.1 Plaintiffs Complaint (“Complaint”) at ¶ 5; Memorandum In Support of Defendant’s Motion For Summary Judgment (“Defendant’s Motion”) at 1. Customs classified the Pergascripts under Harmonized Tariff Schedule of the United States…