Upjohn Co. v. United States

Memorandum Opinion and Order

DiCARLO, Judge:

Plaintiff brings this action pursuant to 28 U.S.C. § 1581(a) challenging defendant’s classification of a single entry of chemicals under item 403.90 of the Tariff Schedules of the United States (TSUS), as “[mjixtures in whole or in part of any of the products provided for in [Subpart B].” 1 Plaintiff claims that the chemical is properly classified under item 800.00 TSUS, as American goods returned. The Court finds that the merchandise is a product of the Netherlands, and was properly classified under item 403.90, TSUS.

FACTS

The facts of this case as…