Rubbermaid Commercial Products, LLC v. United States

OPINION

BARNETT, Judge:

The case is before the court on cross-motions for summary judgment. Plaintiff, Rubbermaid Commercial Products, LLC (“Rubbermaid”), successor in interest to importer of record Technical Concepts, LLC, contests the denial of two protests in which U.S. Customs and Border Protection (“Customs”) reliquidated the subject imports under subheading 8543.90.88 of the Harmonized Tariff Schedule of the United States (“HTSUS”) as “electrical machines and apparatus.” Rubbermaid contends that Customs should have classified the subject imports under subheading 8424.90.90, as mechanical…