Legal Opinion

Cozy Comfort Co., LLC v. United States

United States Court of International Trade

Decided June 16, 2025No. 22-00173Published

1Opinion of the Court

Slip Op. No. 25-75 UNITED STATES COURT OF INTERNATIONAL TRADE COZY COMFORT COMPANY, LLC, Plaintiff, Before: Stephen Alexander Vaden, Judge v. Court No. 1:22-cv-00173 (SAV) UNITED STATES, Defendant. FINDINGS OF FACT & CONCLUSIONS OF LAW [Resolving disputed facts about the subject merchandise, called The Comfy®, and concluding that The Comfy® is a pullover classifiable under Heading 6110 and Subheading 6110.30.30] Dated: June 16, 2025 Christopher J. Duncan and Elon A. Pollack of Stein Shostak Shostak Pollack & O’Hara, of Los Angeles, CA, for Plaintiff Cozy Comfort Company, LLC. With them on the…

2Cases cited36 opinions

  1. Gustafson v. Alloyd Co.Supreme Court of the United States · 1995
  2. Jarvis Clark Co. v. United StatesCourt of Appeals for the Federal Circuit · 1984
  3. Orlando Food Corp. v. StatesCourt of Appeals for the Federal Circuit · 1998
  4. Precision Pine & Timber, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2010
  5. Richard Walker v. Soo Line Railroad CompanyCourt of Appeals for the Seventh Circuit · 2000

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