CR Industries v. United States

Opinion and Order

Tsoucalas, Judge:

This action is before the Court, pursuant to Rule 56, on plaintiffs motion for summary judgment. The dispute arises over the classification of plaintiffs merchandise, a thin-walled wear sleeve and accompanying protective metal cup. Plaintiff argues that the proper classification is as an entirety under

Schedule 6, Part 6, Subpart B

Chassis, bodies (including cabs), and parts of the foregoing motor vehicles:

692.32* Other.3.9% ad val.

*previously 692.27 . 4.0% ad val.

Customs classified the components of the merchandise as follows:

Wear Sleeve:

Schedule 6, Part 4

681.3…