Werner & Pfleiderer Corp. v. United States

Opinion

Restani, Judge:

Plaintiff Werner & Pfleiderer Corporation (“Werner”) moves for summary judgment on the ground that for tariff purposes the United States Customs Service (“Customs”) improperly classified merchandise imported by Werner. Werner claims that the merchandise should have been entered duty free as a previously imported good that was exported and then returned to the United States under a lease or similar use agreement or returned for failure to conform to specifications. Defendant cross-moves for summary judgment, alleging that plaintiffs merchandise does not fall under the…