Anhydrides & Chemicals, Inc. v. United States

Opinion

Goldberg, Judge:

This matter is before the Court following trial de novo. It involves the proper tariff classification of succinic acid anhy-dride, a chemical added to such products as processed food, medicine, wine, and animal feed to impart a tart flavor to improve the taste of the products or mask foul flavors.

The plaintiffs product entered the United States in 1990. The United States Customs Service (“Customs”) classified it as “anhydrides * * * of succinnic acid” under subheading 2917.19.27 of the Harmonized Tariff Schedules of the United States (HTSUS), and imposed a tariff of 3.7…