Sgi, Incorporated v. United States

RICH, Circuit Judge.

SGI Incorporated (SGI) appeals from a decision of the United States Court of International Trade rendered on cross motions for summary judgment in which the Court of International Trade classified SGI’S portable soft-sided vinyl coolers under subheading 4202.92.90 of the Harmonized Tariff Schedule of the United States (HTSUS), which carries a 20% ad valorem tax. We reverse.

Background

SGI imports “Chill” coolers from Taiwan, China, and Hong Kong. It is undisputed that the “Chill” coolers at issue are portable soft-sided vinyl insulated coolers with handles or straps used for…