Conair Corp. v. United States

OPINION

EATON, Judge:

Before the court are cross-motions for summary judgment pursuant to USCIT R. 56. By its motion, plaintiff Conair Corporation (“Conair”) challenges the classification of its tabletop fountains by the United States Customs Service (“Customs”) 1 under the Harmonized Tariff Schedule of the United States (2000) (“HTSUS”). Customs classified the tabletop fountains (“Serenity Ponds”) under HTSUS subheading 3926.40.00 as “Other articles of plastics and articles of other materials of headings 3901 to 3914 . . . Statuettes and other ornamental articles,” subject to a tariff rate of…