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BASF WYANDOTTE CORP. v. U.S.

Court No. 82-03-00363.

674 F.Supp. 1477 (1987)

BASF WYANDOTTE CORP., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

Decided September 21, 1987.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, James S. O'Kelly, New York City, for plaintiff.

Richard K. Willard, Asst. Atty. Gen., David M. Cohen, Director, Commercial Litigation Branch, Susan Handler-Menahem, Civ. Div. U.S. Dept. of Justice, Washington, D.C., for defendant.

OPINION

RESTANI, Judge:

This matter is before the court for decision following trial on June 23 and 24, 1987. The basic issue is whether imported merchandise marketed under the trade name "Bafixans" are inks or dyes for tariff purposes. The merchandise was imported between 1979 and 1981. Depending on the date of importation, the merchandise was classified by the United States Customs Service (Customs) under either item 406.50 of the Tariff Schedules of the...

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