International Home Textiles, Inc. v. United States

Memorandum Opinion

Eaton, Judge:

Before the Court is a customs classification dispute that was tried de novo pursuant to 28 U.S.C. § 2640(a) (1994). Plaintiff International Home Textiles, Inc. (“Plaintiff”) challenges the United States Customs Service’s (“Customs”) classification of certain men’s garments under subheadings 6103.42.10 and 6105.10.00 of the Harmonized Tariff Schedule of the United States (“HTSUS”) (1998), 19 U.S.C. § 1202 (1994). The Court exercises exclusive jurisdiction over this mat ter, see 28 U.S.C. § 1581(a) (1994), and, based on the findings of fact and conclusions of law…