Whirlpool Corp. v. United States

OPINION

WALLACH, Judge.

I

INTRODUCTION

Plaintiff Whirlpool Corporation (“Whirlpool”) challenges the decision of the United States Customs and Border Protection (“Customs”) to classify its imported merchandise (entry number 327-0126404-9) under Heading 9032 of the Harmonized Tariff Schedule of the United States (“HTSUS”) 1999 as an “[a]utomatic regulating or controlling instrument! ] and apparatus” at a duty rate of 1.7% ad valo-rem. 1 This court has jurisdiction pursuant to 28 U.S.C. § 1581(a), and jurisdiction is uncontested by the parties. Because the subject merchandise is classified under an…