Lenox Collections v. United States

Memorandum and Order

Goldberg, Judge:

This matter comes before the court on defendant’s motion for summary judgment and plaintiffs cross-motion for summary judgment. Defendant, the United States, seeks affirmation of the decision of the United States Customs Service (“Customs”) to classify imports of the subject merchandise as kitchenware, under subheading 6911.10.50 or 6911.10.80 of the Harmonized Tariff Schedule of the United States (“HTSUS”),1 with a duty rate of 26 percent ad valorem. Plaintiff, Lenox Collections (“Lenox”), a division of Lenox, Incorporated, challenges Customs’…