Dell Products Lp v. United States

OPINION

GOLDBERG, Senior Judge.

This matter comes before the Court on Plaintiff Dell Products LP’s (“Dell” or “Plaintiff’) Motion for Summary Judgment and Defendant United States’ (“Defendant” or “Government”) Cross-Motion for Summary Judgment. Dell contends that the subject batteries should be classified as “automatic data processing machines” under heading 8471 of the Harmonized Tariff Schedule of the United States (“HTSUS”) 1 , duty-free, the same classification as the notebook computers with which the batteries were packaged. 2 The Government maintains that United States Customs & Border…