Sassy, Inc. v. United States

FINDINGS OF FACT AND CONCLUSIONS OF LAW

I. Introduction

Barzilay, Judge:

Plaintiff, Sassy, Inc. (“Sassy”), imports pacifiers from Austria. The pacifiers in issue are model number 513, known as MAM MINI ULTI and model number 505, known as MAM ULTI MAM. The United States Customs Service (“Customs”) classified the subject merchandise under subheading 3926.90.15 of the Harmonized Tariff Schedule of the United States (“HTSUS”), at a rate of 3.1% ad valorem. The classification of the merchandise is not in dispute; rather, the issue is whether the products were eligible to enter duty free under the…