Govesan America Corp. v. United States (167 F. Supp. 2d 1374, 2001)

OPINION

POGUE, Judge.

Plaintiff, Govesan America Corp. (“Go-vesan”), challenges a decision of the United States Customs Service (“Customs”) denying Plaintiffs protests filed in accordance with section 514 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1514 (1994). At issue is the proper tariff classification under 19 U.S.C. § 1202, Harmonized Tariff Schedule of the • United States (“HTSUS”), of Plaintiffs imports of powder paints from Spain.

Plaintiff claims that the subject merchandise is classifiable under subheading 3210.00.00, HTSUS, as “[other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather].” Merchandise classifiable under heading 3210 is subject to a 1.8% ad valorem duty rate. Customs liquidated the merchandise under heading 3907, HTSUS, as “Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.” The imported powders exist in three basic forms: epoxy-based, polyester-based and epoxy-polyester hybrids. The powders consisting principally of epoxide resins were classified under subheading 3907.30.00, HTSUS, which covers, “Polyacetals, other polyethers and epoxide resins, in primary forms: Epoxide resins,” dutiable at a rate of 6.1% ad valo-rem; the powders consisting principally of polyester were classified under subheading 3907.99.00 HTSUS, which covers, “polycar-bonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: Other,” dutiable at a rate of 2.2