Pomeroy Collection, Ltd. v. United States

OPINION

POGUE, Chief Judge:

This action is about the correct tariff classification of two items of glass merchandise that Plaintiff, The Pomeroy Collection, Ltd. (“Pomeroy” or “Plaintiff’), imported from Mexico. The United States Customs and Border Protection (“Customs”) classified both items of merchandise, under Heading 7013 of the Harmonized Tariff Schedule of the United States (“HTSUS”), as “[g]lassware of a kind used for ... indoor decoration or similar purposes,” with a 5, 10, or 12% ad valorem duty. Plaintiff claims that the merchandise is properly classified, under Heading 9405, as…