Bakelite Thermosets, Ltd. v. The United States

Federal Circuit

Bakelite Thermosets, Ltd. v. The United States

926 F.2d 1145, 13 I.T.R.D. (BNA) 1159, 1991 U.S. App. LEXIS 2740, 1991 WL 19912

Court of Appeals for the Federal Circuit·Decided February 21, 1991·No. 90-1499·Published

Opinion

CLEVENGER, Circuit Judge.

Bakelite Thermosets, Ltd. (Bakelite) appeals, pursuant to 28 U.S.C. § 1295(a)(5) (1988), from a judgment of the United States Court of International Trade sustaining a Customs Service determination that its imported asphalt emulsion is not classifiable as “Asphaltum, bitumen, and limestone-rock asphalt” under item 521.11 of the Tariff Schedules of the United States (TSUS). Bakelite Thermosets, Ltd. v. United States, 744 F.Supp. 1164 (Ct. Int’l Trade 1990).

The Customs Service classified Bakelite’s imported asphalt emulsion under item 523.-91, TSUS, “Mineral substances, and articles of mineral substances, not specially provided for: Other: Not decorated.”

*1146 Bakelite does not challenge the factual finding below that the inclusion of 8% wax in the imported asphalt emulsion results in a product in which both asphalt and wax perform important permanent functions in end use. Based on this finding, the Court of International Trade properly held that Bakelite failed to overcome the presumption of correctness accorded the Customs Service classification, and we affirm on the basis of its opinion, which we adopt.

AFFIRMED.

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CLEVENGER, Circuit Judge.

Bakelite Thermosets, Ltd. (Bakelite) appeals, pursuant to 28 U.S.C. § 1295(a)(5) (1988), from a judgment of the United States Court of International Trade sustaining a Customs Service determination that its imported asphalt emulsion is not classifiable as “Asphaltum, bitumen, and limestone-rock asphalt” under item 521.11 of the Tariff Schedules of the United States (TSUS). Bakelite Thermosets, Ltd. v. United States, 744 F.Supp. 1164 (Ct. Int’l Trade 1990).

The Customs Service classified Bakelite’s imported asphalt emulsion under item 523.-91, TSUS, “Mineral substances, and articles of mineral substances, not specially provided for: Other: Not decorated.”

*1146 Bakelite does not challenge the factual finding below that the inclusion of 8% wax in the imported asphalt emulsion results in a product in which both asphalt and wax perform important permanent functions in end use. Based on this finding, the Court of International Trade properly held that Bakelite failed to overcome the presumption of correctness accorded the Customs Service classification, and we affirm on the basis of its opinion, which we adopt.

AFFIRMED.

Bakelite Thermosets, Ltd. v. The United States, 926 F.2d 1145, 13 I.T.R.D. (BNA) 1159, 1991 U.S. App. LEXIS 2740, 1991 WL 19912 (Fed. Cir. 1991).

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Opinion

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