Bakelite Thermosets, Ltd. v. The United States

CLEVENGER, Circuit Judge.

Bakelite Thermosets, Ltd. (Bakelite) appeals, pursuant to 28 U.S.C. § 1295(a)(5) (1988), from a judgment of the United States Court of International Trade sustaining a Customs Service determination that its imported asphalt emulsion is not classifiable as “Asphaltum, bitumen, and limestone-rock asphalt” under item 521.11 of the Tariff Schedules of the United States (TSUS). Bakelite Thermosets, Ltd. v. United States, 744 F.Supp. 1164 (Ct. Int’l Trade 1990).

The Customs Service classified Bakelite’s imported asphalt emulsion under item 523.-91, TSUS, “Mineral substances,…