Carrini, Inc. v. United States

Opinion

I. Introduction

Barzilay, Judge:

This case is before the court on cross-motions for summary judgment. Plaintiff (“Carrini”), an importer of moderately priced women’s shoes, challenges Defendant’s (“Customs”) reclassification of Carrini Style No. 7606 shoe, from the 1996 Harmonized Tariff Schedule of the United States (“HTSUS”) provision 6402.99.1865 to provision 6402.99.3060, which raised import duties on the shoe from 6% ad valorem to 37.5% ad valorem. The essence of the classification difference between the parties centers on whether the uppers of the shoe are more or less than 90%…