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TELEBRANDS CORP. v. U.S.

Slip Op. 12-115. Court No. 11-00064.

865 F.Supp.2d 1277 (2012)

TELEBRANDS CORPORATION, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

September 6, 2012.

Attorney(s) appearing for the Case

Robert F. Seely, Grunfeld Desiderio Lebowitz Silverman & Klestadt, LLP, of New York, NY, for plaintiff. With him on the brief were Robert B. Silverman and Peter W. Klestadt.

Amy M. Rubin, Commercial Litigation Branch, Civil Division, U.S. Department of Justice, of New York, NY, for defendant. With her on the brief were Stuart F. Delery, Acting Assistant Attorney General, and Barbara S. Williams, Attorney-In-Charge. Of counsel on the brief was Chi S. Choy, Office of Assistant Chief Counsel, U.S. Customs and Border Protection, of New York, NY.

OPINION

RESTANI, Judge.

In this action, plaintiff importer Telebrands Corporation ("Telebrands" or "Plaintiff") challenges the U.S. Customs and Border Protection's ("Customs" or "Defendant") classification for tariff purposes of certain pedicure items. After first classifying the importer's merchandise under subheading 8214.20.30, Harmonized Tariff Schedule of the United States ("HTSUS") (2007), Customs reclassified and reliquidated the merchandise...

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