Amoco Corp. v. United States

OPINION

RIDGWAY, Judge.

In this action, Plaintiff Amoco Corporation challenges the denial by the U.S. Customs Service 1 (“Customs”) of its protest of Customs’ classification of 30 entries covering 19 different but similar epoxy molding compounds (“EMCs”) imported from 1995 to 1997. 2

Amoco contends that the EMCs are classifiable as “epoxide resins in primary forms,” under subheading 3907.30.00 of the Harmonized Tariff Schedule of the United States 3 (“HTSUS”), dutiable at a rate of 6.1% ad valorem. See generally Memorandum in Support of Plaintiffs Motion for Summary Judgment (“PL’s Brief’);…