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LATITUDES INTERN. FRAGRANCE, INC. v. U.S.

Slip Op. 13-88. Court No. 11-00010.

931 F.Supp.2d 1247 (2013)

LATITUDES INTERNATIONAL FRAGRANCE, INC., a California Corporation d/b/a Maesa Home, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

As Amended July 18, 2013 and July 22, 2013.

Attorney(s) appearing for the Case

Michael K. Grace, Grace & Grace, LLP, Los Angeles, CA, argued, for Plaintiff Latitudes International Fragrance, Inc.

Edward F. Kenny, Civil Division, U.S. Department of Justice, New York, NY, argued, for Defendant United States. With him on brief were Tony West, Assistant Attorney General and Barbara S. Williams, Attorney in Charge of International Trade Field Office. Of counsel was Beth Brotman, Office of Chief Counsel, U.S. Customs and Border Protection of Washington, DC.

GORDON, Judge:

This opinion follows a bench trial. Plaintiff, Latitudes International Fragrance, Inc., a California Corporation d/b/a Maesa Home ("Latitudes"), challenges the decision of Defendant U.S. Customs and Border Protection ("Customs") denying Latitudes' protest of Customs' classification of the imported merchandise, described as "Bottle glass wavy RCL Machine blown diffuser bottle" ("subject merchandise," "diffuser bottles," or "bottles") within the Harmonized...

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