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PROCESSED PLASTIC CO. v. U.S.

Slip Op. 05-120, Court No. 00-09-00458.

395 F.Supp.2d 1296 (2005)

PROCESSED PLASTIC COMPANY, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

September 6, 2005.

Attorney(s) appearing for the Case

Stack & Filpi Chartered, Chicago, IL, (Paul F. Stack and Cori A. Szczucki), for Plaintiff.

Peter D. Keisler, Assistant Attorney General; Barbara S. Williams, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, U.S. Department of Justice (James A. Curley); Michael W. Heydrich, Office of the Assistant Chief Counsel, International Trade Litigation, Bureau of Customs and Border Protection, U.S. Department of Homeland Security, for Defendant, of counsel.

OPINION

RIDGWAY, Judge.

At issue in this action is the decision of the U.S. Customs Service ("Customs")1 denying the protest filed by plaintiff Processed Plastic concerning the tariff classification of plastic children's backpacks and beach bags that it imported from China.

The Government contends that Customs properly classified the backpacks and beach bags as "[t]ravel...

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