Bousa, Inc. v. United States

Opinion

Musgrave, Judge:

This matter is before the Court on cross-motions for partial summary judgment pursuant to CIT Rule 56. At issue is whether Defendant, the United States Customs Service (“Customs”), correctly classified an entry of a petroleum product as “Motor Fuel” under item 475.25 of the Tariff Schedules of the United States (“TSUS”) with a duty at the rate of $0.0125 per gallon. Plaintiff, BOUSA, Inc. (“BOUSA”), contends that the merchandise should have been classified under item 475.65 TSUS as “Mixtures of hydrocarbons not specifically provided for, derived wholly from petroleum,…