Better Home Plastics Corp. v. United States

OPINION AND JUDGMENT ORDER

DiCARLO, Chief Judge.

Plaintiff, Better Home Plastics Corp., challenges the classification of imported shower curtain sets by the United States Customs Service. Customs classified the merchandise under the provision for the set’s outer textile curtain at a duty of 12.8% ad valorem. Section XI, Chapter 63, Subheading 6303.92.0000 of the Harmonized Tariff Schedule of the United States (1992) [hereinafter HTSUS]. Better Home Plastics asserts classification of the set is properly determined by the set’s inner plastic liner, under Section VII, Chapter 39, Subheading…