Amity Leather Co. v. United States (939 F. Supp. 891, 1996)

OPINION

POGUE, Judge:

Plaintiffs, domestic parties in interest, have invoked this Court’s jurisdiction under 28 U.S.C. § 1581(b), challenging a decision of the United States Customs Service which denied plaintiffs’ petition filed pursuant to section 516 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1516 (1994). The action involves the proper classification of nonrigid plastic flat goods within subheading 4202.32 of the Harmonized Tariff Schedule of the United States (“HTSUS”). The provisions under consideration are as follows:

4202 Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or whoEy or mainly covered with such materials or with paper:

Articles of a kind normaUy carried in the pocket or in the handbag:

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4202.32 With outer surface of sheeting of plastic or of textfle materials: With outer surface of sheeting of plastic:

4202.32.10 Of reinforced or laminated plastics.12.1