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TOMOEGAWA USA, INC. v. U.S.

Court No. 82-6-00853.

681 F.Supp. 867 (1988)

TOMOEGAWA USA, INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

February 10, 1988.

Attorney(s) appearing for the Case

Mandel and Grunfeld, Steven P. Florsheim, New York City, for plaintiff.

Richard K. Willard, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch (Barbara M. Epstein and Nancy E. Reich, New York City, at trial, Michael T. Ambrosino, on the brief), for defendant.

RE, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Japan and described on the commercial invoices as "toner," "dry imaging ink," or "developer."

In 1980 the merchandise was classified by the Customs Service under the basket provision for chemical mixtures, not specially provided for, under item 432.20 of the...

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