Wilton Industries, Inc. v. United States

Opinion

CARMAN, Judge:

This matter is before the Court on a Motion for Summary Judgment by Plain tiff Wilton Industries, Inc. (“Plaintiff’ or “Wilton”) and a Cross Motion for Summary Judgment by Defendant United States (“Defendant” or “Customs”). The parties dispute the correct tariff classification of decorative punches, imported by Plaintiff. For the reasons set forth below, Plaintiffs motion is denied, and Defendant’s cross motion is granted.

Factual Background

Plaintiff is an importer of the subject merchandise, decorative punches from Taiwan. Pl.’s Statement of Material Facts as to Which No…