Nissho Iwai American Corporation and Nike, Inc. v. United States

LOURIE, Circuit Judge.

Nissho Iwai American Corporation and Nike, Inc. (collectively “Nike”) appeal from the judgment of the United States Court of International Trade sustaining the classification of certain athletic footwear under the basket provision subheadings 6402.91.80, 6402.91.90, and 6402.99.90 of the Harmonized Tariff Schedule of the United States (“HTSUS”), dutiable at 20% or at 90 cents per pair plus 20%. In rejecting the importers’ arguments, the court determined that the footwear at issue could not bé classified under subheadings 6402.91.40 or 6402.99.15, dutiable at 6%, which…