Clarendon Marketing, Inc. v. United States

Opinion

Musgrave, Judge:

This test case involves the proper classification of two 1989 entries of refined liquid hydrocarbon mixtures. The District *60Director of the U. S. Customs Service in San Juan, Puerto Rico liquidated the merchandise under the Motor fuel provision, subheading 2710.00.15 of the Harmonized Tariff Schedule of the United States (“HTS”). Plaintiff Clarendon Marketing, Inc. timely protested that classification and maintained that the merchandise should have been classified under HTS subheading 2710.00.25 as Naphthas (except motor fuel or motor fuel blending stock). U. S. Customs…