Danze, Inc. v. United States

Barnett, Judge:

*1315 This action addresses whether various models of vitreous china toilets and a particular toilet tank are "specially designed for the use or benefit of handicapped persons" and are therefore entitled to duty-free treatment under subsection 9817.00.96 of the Harmonized Tariff Schedule of the United States ("HTSUS"). Before the court are cross-motions for summary judgment. Pl.'s Mot. for Summ. J., ECF No. 34; Mem. in Supp. of Pl.'s Mot. for Summ. J ("Pl.'s Mem."), ECF No. 34-2; Def.'s Cross-Mot. for Summ. J. and Mem. in Opp'n to Pl.'s Mot. for Summ. J. and in Supp. of Def.'s…