Unicover Corp. v. United States

Opinion and Order

Maletz, Senior Judge:

The issue in this case—which comes before the court on cross-motions for summary judgment—is the proper tariff classification of imported First Day Covers. Such Covers are philatelic articles made up of an envelope having a cachet (i.e., an imprinted or handstamped inscription to mark special occasions); a newly issued commemorative postal stamp; and a postmark dated on the first day of sale of a newly issued postal stamp.

In particular, the imported First Day Covers are known as the “Isle of Man Silver Jubilee” Covers with each consisting of a white…