E.C. McAfee & Co. v. United States

Memorandum Opinion and Order

Carman, Judge:

This action involves the proper classification of two items designated as two types of cases, models Sil and S14 Rolykits® (Rolykits), which are designed as compartmentalized storage containers that roll up and lock in place to hold secure those various and myriad items stored in the compartments (see photo infra). Plaintiff, E.C. McAffee & Co. (plaintiff), challenges the United States Customs Service’s (Customs) classification of the subject mer*649chandise upon liquidation as "Luggage and handbags * * *. Of other material * * *. Other * * *. Other,”…