Micro Systems Engineering, Inc. v. United States, 080717 USCIT, 14-00005

Court:Court of International Trade
Attorney:Elon A. Pollack, Stein Shostak Shostak Pollack & O'Hara, LLP, of Los Angeles, CA, for plaintiff. Alexander Vanderweide, Trial Attorney, Commercial Litigation Branch, Civil Division, U.S. Dept. of Justice, of New York, NY, for defendant. With him on brief were Chad A. Readler, Acting Assistant Att...
Judge Panel:Before: Jennifer Choe-Groves, Judge.
Opinion Judge:CHOE-GROVES, JUDGE.
Party Name:MICRO SYSTEMS ENGINEERING, INC., Plaintiff, v. UNITED STATES, Defendant. Slip Op. 17-99
Case Date:August 07, 2017
Docket Nº:14-00005
 
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MICRO SYSTEMS ENGINEERING, INC., Plaintiff,

v.

UNITED STATES, Defendant.

No. 14-00005

Slip Op. 17-99

Court of Appeals of International Trade

August 7, 2017

         Granting Plaintiff's USCIT Rule 12(c) motion for judgment on the pleadings.

          Elon A. Pollack, Stein Shostak Shostak Pollack & O'Hara, LLP, of Los Angeles, CA, for plaintiff.

          Alexander Vanderweide, Trial Attorney, Commercial Litigation Branch, Civil Division, U.S. Dept. of Justice, of New York, NY, for defendant. With him on brief were Chad A. Readler, Acting Assistant Attorney General, Amy M. Rubin, Assistant Director.

          Before: Jennifer Choe-Groves, Judge.

          JUDGMENT

          CHOE-GROVES, JUDGE.

         This case involves the classification of certain parts used to manufacture subassemblies for pacemakers imported by Micro Systems Engineering, Inc. ("Plaintiff"). See Summons, Jan. 6, 2014, ECF No. 1; Compl. ¶ 5, Aug. 2, 2016, ECF No. 14. Plaintiff imported nine entries of the merchandise between August 2011 and January 2012.1

See Summons. U.S. Customs and Border Protection ("Customs") classified and liquidated the merchandise under various provisions of the Harmonized Tariff Schedule of the United States ("HTSUS"). See Compl. ¶ 5; Answer ¶ 5, Mar. 23, 2017, ECF No. 23. Plaintiff's complaint alleges that Customs misclassified the imported merchandise because the parts are specially designed or adapted for use in heart pacemakers and are classifiable under the Nairobi Protocol to the Florence Agreement on the Importation of Educational, Scientific, and Cultural Materials ("Nairobi Protocol"). See Compl. ¶ 7. The HTSUS implemented the Nairobi Protocol under subheading 9817.00.96, which is a duty free provision that exempts payment of certain merchandise processing fees. See 19 C.F.R. § 24.23(c)(1)(i). Defendant agrees that the imported pacemaker components contained in the entries at issue are classifiable under HTSUS subheading 9817.00.96. See Answer n.1, ¶ 7, Feb. 15, 2017, ECF No. 21.

         Before the court is Plaintiff's Motion for Judgment on the Pleadings filed pursuant to USCIT Rule 12(c). See Mot. J. Pleadings, May 9, 2017, ECF No. 30. USCIT Rule 12(c) permits a party to...

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