Glaxo Wellcome Inc. v. United States

OPINION AND ORDER

WATSON, Senior Judge.

INTRODUCTION

Plaintiff, Glaxo Wellcome Inc. (“Glaxo”), a leading research-based pharmaceutical company and importer of pharmaceutical products from the United Kingdom, challenges the assessment of duty upon liquidation of its three entries by the United States Customs Service (“Customs”) under subheading 3004.90.60 of the Harmonized Tariff Schedule of the United States (“HTSUS”) at the rate of 6.3 percent ad valorem. The latter rate was in effect on December 28, 1994 when plaintiff entered its merchandise for immediate transportation (“I.T.”) at the Port…