Bp Products North America Inc. v. United States

OPINION

RESTANI, Chief Judge.

This matter is before the court on cross-motions for summary judgment by Plaintiff BP Products North America (“BP”), an importer of merchandise for use in the production of commercial-grade unleaded gasoline, and Defendant United States (“the Government”) pursuant to USCIT Rule 56. The Government asserts that the United States Bureau of Customs and Border Protection (“Customs”) properly classified the subject merchandise as preparations under subheading 2710.11.15 of the Harmonized Tariff Schedule of the United States (“HTSUS”), that is, as gasoline (motor fuel). 1…