Container Store v. United States

OPINION

RIDGWAY, Judge:

In this action, Plaintiff The Container Store (“Container Store”) challenges the decisions of the Bureau of Customs and Border Protection 1 denying Container Store’s protests of Customs’ classification of two items — specifically, “top tracks” and “hanging standards” — which are components of Container Store’s elfa® modular organization and storage system.

Container Store contends that elfa® top tracks and hanging standards are classifiable as “[o]ther furniture and parts thereof,” under heading 9403 of the Harmonized Tariff Schedule of the United States (“HTSUS”) (and,…