Beekman Paper Co. v. United States

Memorandum Opinion and Order

I. Introduction:

Musgrave, Judge:

This case comes before the Court on plaintiffs motion for summary judgment. Plaintiff Beekman Paper Company (“Beekman”) imported paper used in photocopying (also known as “BPF paper”), which was classified under Tariff Item 256.20, TSUS, as “•writing paper.” Plaintiff Beekman claims that the paper is correctly classifiable under Tariff Item 252.05, TSUS, as “basic paper to be sensitized for use in photography. ” 1 Plaintiff argues that summary judgment should be granted because this case falls precisely under two prior cases which…