Apple Inc. v. United States

Kelly, Judge:

The action before the court concerns the classification of two models of the iPad 2 Smart Cover ("Smart Cover"). Plaintiff, Apple, Inc., moves for summary judgment, requesting the court find, as a matter of law, that both models of Plaintiff's imports are properly classified within subheading 8473.30.51, Harmonized Tariff Schedule of the United States (2011) ("HTSUS"),1 and order United States Customs and Border Protection ("CBP" or "Customs") to reliquidate the subject merchandise as such and refund the excess duties paid with interest. Pl.'s Mem. Law Supp. of Pl.'s Mot. Summary…