QMS, Inc. v. United States

Opinion

Musgrave, Judge:

In this test case, plaintiff QMS, Inc. (“QMS”) challenges the denial by the United States Customs Service (“Customs”) of six protests filed pursuant to Section 514 of the Tariff Act of 1930, as amended, 19 U.S.C. § 514 (1988), contesting the tariff classification of certain imported color ink sheet rolls (“ISRs”), imported by QMS through the port of Mobile, Alabama in a series of entries which took place between December, 1989 and September, 1990. Customs classified the articles under subheading 9612.10.90 of the Harmonized Tariff Schedule of the United States…