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HOME DEPOT, U.S.A., INC. v. U.S.

Slip Op. 06-49. Court No. 00-00061.

427 F.Supp.2d 1278 (2006)

THE HOME DEPOT, U.S.A., INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

April 7, 2006.

Attorney(s) appearing for the Case

Bryan Cave LLP (Adam J. Thurston, David R. Stepp, Michael B. Zara), Los Angeles, CA, for Plaintiff.

Peter D. Keisler, Assistant Attorney General; Barbara S. Williams, Attorney in Charge, International Trade Field Office, U.S. Department of Justice; Jack S. Rockafellow, Trial Attorney, Commercial Litigation Branch, Civil Division, U.S. Department of Justice; Beth Brotman, Office of Assistant Chief Counsel, International Trade Litigation, U.S. Bureau of Customs and Border Protection, for Defendant, of counsel.

OPINION

CARMAN, Judge.

The matter before this Court follows a bench trial in October 2005. Plaintiff Home Depot, U.S.A., Inc., ("Home Depot" or "Plaintiff") challenges the United States Customs Service's1 ("Customs" or "Defendant") classification of lighting fixtures. The subject goods are identified by Stock Keeping Unit ("SKU") numbers assigned by Home Depot. This case involves a total of 124 SKUs, twenty of which are agreed...

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