Container Store v. United States

OPINION

Barnett, Judge:

' Before the Court are cross-motions for summary judgment. Plaintiff the Container Store (“Plaintiff’ or “Container Store”) contests the denial of protests challenging U.S. Customs and Border Protection’s (“Customs”) liquidation of the subject imports, elfa® top tracks and hanging standards made of epoxy-bonded steel, under subheading 8302.41.60 of the Harmonized Tariff Schedule of the United States (“HTSUS”), as base metal mountings suitable for buildings. (See generally Pl.’s Mot. for Summ. J. (“Pl.’s MSJ”), ECF No. 36.) The Container Store contends that Customs should…