Mitsubishi Electronics America, Inc. v. United States

Opinion

Goldberg, Judge:

This matter is before the Court following trial de novo. The United States Customs Service (“Customs”) classified the subject merchandise as a clutch, under subheading 8483.60.40 of the Harmonized Tariff Schedule of the United States (“HTSUS”). Plaintiff, Mitsubishi Electronics America, Inc. (“Mitsubishi”), challenges Customs’ classification of the merchandise, primarily arguing that the merchandise should be classified as a part of a starter motor, under subheading 8511.90.60 of the HTSUS. The Court exercises its jurisdiction pursuant to 28 U.S.C. § 1581(a) (1988).…