Sumitomo Corp. of America v. United States

Opinion

Carman, Judge:

Plaintiff, Sumitomo Corporation of America, challenges the classification and liquidation of its imported merchandise pursuant to section 515 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1515(a) (1988). This Court has jurisdiction under 28 U.S.C. § 1581(a) (1988) and, for the reasons which follow, enters judgment for plaintiff.

I. Background

A. The Merchandise:

The merchandise at issue in this case consists of voice coil positioning devices (VCPDs) manufactured for use in computer hard magnetic disk drives. A VCPD is a component of a computer disk memory unit. Aff. of…