Rockwell Automation, Inc. v. United States

OPINION AND ORDER

EATON, Judge:

At issue is the proper classification of merchandise described by plaintiff Rockwell Automation, Inc. (“plaintiff” or “Rockwell”) as short body timing relays. Before the court are the cross-motions for summary judgment of plaintiff and defendant the United States (“Government”). Jurisdiction is had pursuant to 28 U.S.C. § 1581(a) (2000). For the reasons set forth below, the court grants plaintiff’s motion for summary judgment, in part; denies the Government’s cross-motion for summary judgment and finds that plaintiff’s merchandise, with respect to which plaintiff…