Mitsui Petrochemicals (America), Ltd. v. United States

Opinion

Musgrave, Judge:

Plaintiff Mitsui Petrochemicals America, Ltd. (“Mitsui”) brings this action to contest the classification made by the United States Customs Service (“Customs”) on imports of the chemical compound known as Visnex XLM-12 (“Visnex”). Customs classified and liquidated Visnex under Harmonized Tariff Schedule of the United States (“HTSUS”) subheading 3902.30.00 which provides for propylene copolymers. Mitsui asserts that Visnex is correctly classified under HTSUS subheading 3811.29.00 which covers viscosity improvers as additives for lubricating oils. Both parties have moved…