Motor Wheel Corp. v. United States

Memorandum and Opinion

Goldberg, Judge:

This matter comes before the court on plaintiffs motion for partial summary judgment. Plaintiff, Motor Wheel Corp. (“Motor Wheel”), challenges the decision of the United States Customs Service (“Customs”) to classify the subject imports under subheading 7208.90.00 of the Harmonized Tariff Schedule of the United States (“HTSUS”), as other flat-rolled products of a width of 600 mm or more, of iron or nonalloy steel, dutiable at the rate of 4.5 percent ad valorem. In moving for partial summary judgment, Motor Wheel asserts that its merchandise is properly…