Solvay Fluorides, Inc. v. United States

I

WALLACH, Judge.

INTRODUCTION

Plaintiff Solvay Fluorides, Inc. (“Sol-vay”) challenges Customs’ classification of its merchandise, trifluoroacetic acid (“TFA”). This Court has jurisdiction under 28 U.S.C. § 1581(a) (1994), and Customs’ classification decision is therefore subject to de novo review pursuant to 28 U.S.C. § 2640(a) (1994).

This case comes before the Court on cross-motions for summary judgment pursuant to USCIT Rule 56. The Court finds that no genuine issues of material fact exist, and that the Defendant is entitled to judgment as a matter of law. Therefore, the Defendant’s Motion…