Telebrands Corp. v. United States

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 under subheading 8214.90.90, HTSUS, pursuant to its ruling in HQ H063622. Application for Further Review of Protest No. 2720-09-100197;…