Deckers Outdoor Corp. v. United States

OPINION

CARMAN, Judge:

At issue in this case is the proper tariff classification of boots imported by Plaintiff in 2006 and 2007. United States Customs and Border Protection (“Customs”) classified the boots in subheading 6404.19.35, HTSUS as “footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners.” Plaintiff claims the boots should instead be classified in basket provision 6404.19.90 as other footwear valued at more than $12 per pair.

Defendant moves for summary judgment pursuant to USCIT Rule 56. For the reasons given below, the motion will…