Avenues in Leather, Inc. v. United States

OPINION

Musgrave, Senior Judge:

The plaintiff, Avenues in Leather (Avenues), invoked this Court’s jurisdiction under 28 U.S.C. § 1581(a) to contest denial of its protest on the classification of certain entries of “Presentation Calcu-Folios” 1 under the Harmonized Tariff Schedule of the United States (HTSUS). The government classified the merchandise under heading 4202, specifically under the provision for “trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, and similar containers,” subheading 4202.12.20 (“[w]ith outer surface of plastics), which bears customs duties of…