Admiral Division of Magic Chef, Inc. v. United States

Opinion and Order

Carman, Judge;

This tariff classification case is before the Court for decision following trial. Plaintiff (Admiral) contests the denial of its protest filed under section 515 of the Tariff Act of 1930, as amended. 19 U.S.C. § 1515. This Court has jurisdiction pursuant to 28 U.S.C. § 1581(a).

For the reasons set forth herein, judgment will enter for the defendant United States dismissing this action.

Background

The imported merchandise, referred to interchangeably as defrost control timers or defrost timers, are devices used in refrigerators to regulate the cooling and defrosting…