Intel Singapore, Ltd. v. United States

Memorandum Opinion and Order

DiCarlo, Chief Judge:

Plaintiff, Intel Singapore, Ltd. (Intel) seeks to overturn the U.S. Customs Service’s classification of certain imported merchandise. Customs classified the merchandise under Item 676.15, Part 4, Schedule 6, of the Tariff Schedules of the United States (TSUS) (1987), as “[ajccounting, computing, and other data-processing machines.”1 Intel claims the merchandise is properly classifiable under Item 676.54, Part 4, Schedule 6, TSUS (1987), as “[p]arts of automatic data-processing machines and units thereof, other than parts incorpo*645rating a cathode…