Wagner Spray Tech Corp., Inc. v. United States

OPINION

WALLACH, Judge.

I

INTRODUCTION

This matter is before the court on Plaintiffs Rule 56 Motion for Summary Judgment and Defendant’s Cross-Motion for Summary Judgment. Plaintiff, Wagner Spray Tech Corporation, Inc. (‘Wagner”) challenges the United States Customs and Border Protection’s (“Customs”) classification of its imported merchandise under Heading 9603 of the Harmonized Tariff Schedule of the United States (2003) (“HTSUS”) as “paint rollers” and “paint pads” at a duty rate of 7.5% or 4% ad valorem, respectively. Plaintiff contends that the subject merchandise is properly classified at…