Marubeni America Corp. v. United States

OPINION

RESTANI, Judge:

This matter is before the court for decision following a trial de novo. The issue before the court is whether Model Year 1989 and 1990 two-wheel and four-wheel drive Nissan Pathfinders are properly classified under the Harmonized Tariff Schedule of the United States (“HTS”), heading 8704, “Motor vehicles for the transport of goods,” or under heading 8703, “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702 [public transport passenger vehicles]), including station wagons and racing cars.” There is no…