Bauerhin Technologies Ltd. Partnership v. United States

DECISION

WALLACH, Judge:

I

INTRODUCTION

In this action, Bauerhin Technologies Limited and John V. Carr & Son, Inc., (hereinafter collectively referred to as “Bauerhin”) challenge classification by Customs of imported 1 padded inserts for infant ear seats or swings as items of bedding under subheading 9404.90.20 HTSUS 2 , and of cloth canopies for those seats and swings as other made up textile articles under subheading 6307.90.94 HTSUS.

Bauerhin argues that Customs erred and that both types of imports should be classified as parts of automobile seats under subheading 9401.90.10, or parts of other…