Photonetics, Inc. v. United States

OPINION

WALLACH, Judge.

I

INTRODUCTION

This matter comes before the court on Plaintiff Photonetics, Inc.’s (“Plaintiff’) Motion for Summary Judgment and Defendant United States’ (“Defendant”) Cross-Motion for Summary Judgment. U.S. Customs and Border Protection (“Customs”) classified entries of Plaintiffs precision tunable lasers under Heading 9013 of the Harmonized Tariff Schedule of the United States (“HTSUS”). Plaintiff challenges the classification and contends that the subject merchandise should instead be classified under HTSUS Heading 9027. Jurisdiction pursuant to 28 U.S.C. § 1581(a) is…