Hartz Mountain Corp. v. United States

Memorandum and Order

Goldberg, Judge:

This matter is before the Court on the parties’ cross-motions for summary judgment. The Court exercises its jurisdiction pursuant to 28 U.S.C. § 1581(a) (1988).

Background

Plaintiff, the Hartz Mountain Corporation (“Hartz”), and defendant agree that this case involves the proper tariff classification of the following merchandise: (1) a molded toy “Dog Bone”; (2) a “Refillable Catnip Punching Ball”; (3) a “Seed Tree with Holder,” for use by indoor or outdoor birds; (4) a clear tube called a “Hamster & Gerbil Tunnel,” for use in certain hamster and gerbil…