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SGS SPORTS, INC. v. U.S.

Slip Op. 20-113 Court No. 18-00128.

463 F.Supp.3d 1356 (2020)

SGS SPORTS, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

August 7, 2020.

Attorney(s) appearing for the Case

John M. Peterson and Patrick B. Klein, Neville Peterson, LLP, of New York, N.Y., for Plaintiff SGS Sports, Inc. With them on the briefs was Richard F. O'Neill.

Monica P. Triana, Trial Attorney, International Trade Field Office, Commercial Litigation Branch, Civil Division, U.S. Department of Justice, of New York, N.Y., for Defendant United States. With her on the briefs were Joseph H. Hunt, Assistant Attorney General, Jeanne E. Davidson, Director, Justin R. Miller, Attorney-in-Charge, International Trade Field Office, and Aimee Lee, Assistant Director. Of counsel on the briefs was Sheryl French, Office of the Assistant Chief Counsel, International Trade Litigation, U.S. Customs and Border Protection, of New York, N.Y.

OPINION

This action addresses whether swimwear and related accessories are reimported articles that were "exported under lease or similar use agreements" and are therefore entitled to duty-free treatment under subheading 9801.00.20 of the Harmonized Tariff Schedule of the United States ("HTSUS"). Before the court are...

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