Legal Opinion
Victoria's Secret Direct, LLC v. United States
Court of Appeals for the Federal Circuit
Decided October 16, 2014No. 2013-1468, 2013-1469PublishedCited by 15 opinions
1Opinion of the Court
Opinion for the court filed by Circuit Judge TARANTO.
Dissenting Opinion filed by Circuit Judge REYNA.
TARANTO, Circuit Judge.
These related actions, which the Court of International Trade tried together, require the classification of certain clothing under the Harmonized Tariff Schedule .of the United States (HTSUS). Specifically at issue are the Bra Top, which is imported by Victoria’s Secret Direct, LLC, and the Bodyshaper, which is imported by Lerner New York, Inc. Both are sleeveless garments, made of knit fabric, worn as tops. Both are designed for two purposes, body coverage and bust…
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