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ERO INDUSTRIES, INC. v. U.S.

SLIP OP. 00-138, No. 98-01-00053.

118 F.Supp.2d 1356 (2000)

ERO INDUSTRIES, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

October 19, 2000.

Attorney(s) appearing for the Case

Sonnenberg & Anderson (Paul S. Anderson and M. Jason Cunningham) for plaintiff.

David W. Ogden, Acting Assistant Attorney General; Joseph I. Liebman, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice; Sheryl A. French, Office of Assistant Chief Counsel, International Trade Litigation, United States Customs Service, of counsel, for defendant.

OPINION AND ORDER

WATSON, Senior Judge.

INTRODUCTION

At issue is the proper classification under the Harmonized Tariff Schedule of the United States ("HTSUS") for certain merchandise imported by plaintiff from China which is described in the commercial invoices and other entry documents as "playhouses," "play or slumber tents," and "vehicle tents" (collectively, the "imports" or the "subject merchandise"). The subject merchandise comprises...

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