Len-Ron Manufacturing Co. v. United States (118 F. Supp. 2d 1266, 2000)

Opinion

CARMAN, Chief Judge.

Plaintiffs, Len-Ron Manufacturing Co., Inc., et al., (Len-Ron) move for partial summary judgment pursuant to U.S. CIT R. 56(a), contending they are entitled to judgment as a matter of law because the United States Customs Service (Customs) improperly classified the merchandise at issue under subheading 4202.92.45, Harmonized Tariff Schedule of the United States (HTSUS), as “Other ... With outer surface of sheeting of plastic ... Travel, sports and similar bags ... Other,” dutiable at a rate of 20% ad valorem. Plaintiffs argue the imported merchandise is classified properly under subheading 4202.32.10, HTSUS, as “Articles of a kind normally carried in the pocket or in the handbag ... With outer surface of sheeting of plastic ... Of reinforced or laminated plastics,” dutiable at a rate of 12.1