Morris Costumes, Inc. v. United States

OPINION

WALLACH, Judge.

I

INTRODUCTION

Plaintiff Morris Costumes, Inc. (“Morris Costumes”) challenges the decision of the United States Bureau of Customs and Border Protection (“CBP” or “Customs”) to liquidate the subject entries as wearing apparel rather than as festive articles under 9505.90.6000, Harmonized Tariff Schedule of the United States (“HTSUS”). Defendant agrees to the jurisdiction of this court over Plaintiffs cause of action arising under 19 U.S.C. § 1520(c), 1 but disputes jurisdiction over Plaintiffs cause of action brought under 28 U.S.C. § 1581®. Because Plaintiff could have…