Russ Berrie & Co., Inc. v. United States

OPINION

GOLDBERG, Senior Judge.

This matter is before the Court on plaintiffs motion for summary judgment and defendant’s cross-motion motion for summary judgment pursuant to USCIT R. 56. It involves the proper classification of earrings and pins portraying motifs associated with Christmas and Halloween. The case requires the Court to interpret the scope of the term “festive articles” as it appears in heading 9505 of the Harmonized Tariff Schedules of the United States (“HTSUS”) and determine the relationship between Chapters 95 and 71 of the HTSUS.

For the reasons that follow, the Court finds…