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RUBIES COSTUME CO. v. U.S.

Slip Op. 17-147 Court No. 13-00407.

279 F.Supp.3d 1145 (2017)

RUBIES COSTUME CO., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

October 31, 2017.

Attorney(s) appearing for the Case

Glenn H. Ripa, John A. Bessich, and Suzanne L. McCaffery, Follick & Bessich, of New York, NY, for Plaintiff.

Peter A. Mancuso, Trial Attorney, Commercial Litigation Branch, Civil Division, U.S. Department of Justice, of New York, NY, for Defendant. With him on the brief were Chad A. Readler, Acting Assistant Attorney General, and Amy M. Rubin, Assistant Director. Of Counsel on the brief was Michael W. Heydrich, Office of the Assistant Chief Counsel, International Trade Litigation, U.S. Customs and Border Protection, of New York, NY.

OPINION

In this case, the court addresses the issue of the proper classification of a Santa Claus costume. Is it a "festive article" entitled to duty free treatment, or is it fancy dress, of textile, akin to wearing apparel, dutiable at the rates applicable to the particular parts of the costume?...

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