Ugg International, Inc. v. United States

Opinion and Judgment

Carman, Judge:

Plaintiff, Ugg International, Inc., challenges the classification and liquidation of its imported merchandise, Ugg brand boots, pursuant to section 515 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1515(a) (1988). This Court has jurisdiction under 28 U.S.C. § 1581(a) (1988) and, for the reasons which follow, grants plaintiffs motion for summary judgment in part and denies plaintiffs motion in part. The Court denies defendant’s motion in all respects.

I. Background

A. The Merchandise:

The merchandise at issue consists of Ugg brand boots. Plaintiff…