Govesan America Corp. v. United States

OPINION

POGUE, Judge.

Plaintiff, Govesan America Corp. (“Go-vesan”), challenges a decision of the United States Customs Service (“Customs”) denying Plaintiffs protests filed in accordance with section 514 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1514 (1994). At issue is the proper tariff classification under 19 U.S.C. § 1202, Harmonized Tariff Schedule of the • United States (“HTSUS”), of Plaintiffs imports of powder paints from Spain.

Plaintiff claims that the subject merchandise is classifiable under subheading 3210.00.00, HTSUS, as “[other paints and varnishes (including enamels,…