Sealed Air Corp. v. United States

DiCarlo, Judge:

This action concerns the proper tariff classification of merchandise used to make polyurethane foam packing. The merchandise is polyethylene polyphenyl isocyanate, also known as polymeric isocyanate (PMDI), consisting of over 50% diphenylmethane diisocyanate (MDI) and progressively decreasing amounts of other polymeric isocyanates. The United States Customs Service (Customs) classified the merchandise under item 405.80 of the Tariff Schedules of the United States (TSUS) as other [c]yclic organic chemical products * * * provided for in the Chemical Appendix to the Tariff…