Peg Bandage, Inc. v. United States

Memorandum Opinion

Goldberg, Judge:

Plaintiff contests Customs’ classification of elastic bandages under Item 386.50, Tariff Schedules of the United States *1338(“TSUS”). Plaintiff seeks partial duty-free treatment for its imported merchandise under either Item 806.20, or, alternatively, Item 807.00, TSUS. Defendant moves for summary judgment on both of plaintiffs claims. Plaintiff objects, and cross-moves for partial summary judgment seeking an order recognizing that: (1) all of its protests covering the entries at issue in this case were timely filed; and (2) it has satisfied all regulatory…