Midwest of Cannon Falls Inc. v. United States

OPINION

GOLDBERG, Judge:

This matter is before the Court following trial de novo. It involves the proper tariff classification of approximately eighteen items typically used for decoration during holiday festivities,1 and it calls upon the Court to interpret the scope of the term “ornament” as found in heading 9505 of the Harmonized Tariff Schedules of the United States (HTSUS). This Court holds that the term “ornament” does not require that an item hang, be inexpensive, or traditional in its motif. As to the classification of specific imports, the Court finds in favor of the plaintiff in part,…