Lonza, Inc. v. United States (960 F. Supp. 374, 1997)

OPINION

WALLACH, Judge.

I

INTRODUCTION

Plaintiff, Lonza, Incorporated (“Lonza”), challenges the classification of “MonoA-Ni-trobenzyl Malonate Magnesium Salt Dihyd-rate” (“imported salt”), an inorganic salt of the organic acid ester of malonie acid, by the United States Customs Service (“Customs”). Both parties agree the imported merchandise was erroneously classified by Customs upon liquidation as “Acyclic Polycarboxylic Acids, their anhydrides, halides, peroxides, peroxya-eids and their derivatives: other: products described in Additional U.S. Note 3 to Section VI” under Subheading 2917.19.20 of the Harmonized Tariff Schedule of the United States (“HTSUS”).

Plaintiff claims that the merchandise is correctly classified as “Acyclic Polycarboxylic Acids, their anhydrides, halides, peroxides, peroxyaeids and their derivatives: other: other: other:” under Subheading 2917.19.50, HTSUS, at the rate of 4% ad valorem. In the alternative, Plaintiff agrees with Defendant’s contention that the merchandise is properly classified as “Acyclic Polycarboxylic Acids, their anhydrides, halides, peroxides, peroxyaeids and their derivatives: other: other: derived in whole or in part from aromatic hydrocarbons” under Subheading 2917.19.40, HTSUS, at the rate of 3.7