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BAUER INDUSTRIES LTD. v. U.S.

Slip.Op. 99-37. Court No. 93-03-00185.

46 F.Supp.2d 1054 (1999)

BAUER INDUSTRIES LIMITED, Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

April 23, 1999.

Attorney(s) appearing for the Case

Edmund Maciorowski, P.C. (Edmund Maciorowski), for plaintiff.

David W. Ogden, Acting Assistant Attorney General; Joseph I. Liebman, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice (Mikki Graves Walser); of counsel:

Beth C. Brotman, Office of Assistant Chief Counsel, International Trade Litigation, United States Customs Service, for defendant.

OPINION

MUSGRAVE, Judge.

This is a classification case before the Court on cross motions for summary judgment by Bauer Industries Ltd. ("Bauer") and the U.S. Customs Service ("Customs"). This case presents the sole question of whether the processes used in the manufacture of plaintiff's import product are bonding processes or merely sizing and finishing processes.

Background

The merchandise at issue is "needled automotive underlay...

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