Otter Products, LLC v. United States

OPINION

KELLY, Judge:

Before the court are Plaintiffs, Otter Products, LLC, (“OtterBox”), and Defendant’s, United States, cross-motions for summary judgment in this classification dispute. OtterBox moves for summary *1284judgment on the two counts in its complaint arguing that as to count one, Defendant improperly classified OtterBox’s Commuter and Defender Series cases under subheading 4202.99.9000 of the Harmonized Tariff Schedule of the United States (2012) (“HTSUS”), which carries an ad valorem rate of 20%, and should properly classify the cases under subheading 3926.90.9980, HTSUS, which…