Tradewind Farms, Inc. v. United States

OPINION

EATON, Judge:

This matter is before the court on plaintiff Tradewind Farms, Inc.’s (“Tradewind”) motion for summary judgment and the cross-motion for summary judgment of defendant the United States on behalf of the Bureau of Customs and Border Protection (“Customs”). Each motion is made pursuant to USCIT Rule 56.

By its motion, plaintiff seeks judgment, as a matter of law, that Customs has erroneously classified its merchandise under subheading 3923.10.00 of the Harmonized Tariff Schedule of the United States (“HTSUS”) 1 as “[a]rticles for the conveyance or packing of goods, of plastics;…