Avecia, Inc. v. United States

OPINION

MUSGRAVE, Judge.

Following a bench trial on whether imported ink-jet ink concentrates consisting of chromophores in deionized water should be classified for customs duty purposes under the Harmonized Tariff Schedule of the United States (“HTSUS”) as “synthetic organic coloring material,” specifically “dyes,” of heading 3204, or “printing inks” of heading 3215, the Court concludes that the products are correctly classifiable under heading 3215.

Procedural Background

This proceeding resolves a lengthy dispute between the plaintiff Avecia, Inc. 1 and the defendant United States involving the…