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MORRIS COSTUMES, INC. v. U.S.

Slip Op. 06-176. Court No. 05-00184.

465 F.Supp.2d 1345 (2006)

MORRIS COSTUMES, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

December 6, 2006.

Attorney(s) appearing for the Case

Alston & Bird, LLP, (Jason Matthew Waite and Bobbi Jo Shannon), Atlanta, GA, for Plaintiff, Morris Costumes, Inc.

Peter D. Keisler, Assistant Attorney General; Barbara S. Williams, Attorney-in-Charge, International Trade Field Office, Marcella Powell, Department of Justice, Civil Division, Commercial Litigation Branch, Beth Brotman, Office of Assistant Chief Counsel, International Trade Litigation, for Defendant, United States.

Before: Wallach, Judge.

OPINION

WALLACH, Judge.

I

INTRODUCTION

Plaintiff Morris Costumes, Inc. ("Morris Costumes") challenges the decision of the United States Bureau of Customs and Border Protection ("CBP" or "Customs") to liquidate the subject entries as wearing apparel rather than as festive articles under 9505.90.6000, Harmonized Tariff Schedule of the United States ("HTSUS"). Defendant agrees to the jurisdiction of this court over Plaintiffs cause...

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