Berwick Industries, Inc. v. United States

MEMORANDUM & ORDER

AQUILINO, Senior Judge:

The above-named plaintiff importer 1 commenced civil action 96-01-00263 as a test case pursuant to USCIT Rule 84(b) to challenge classification by the U.S. Customs Service of certain bows upon entry from the People’s Republic of China under either heading 3926 of the Harmonized Tariff Schedule of the United States (“HTSUS”) as “other articles of plastics” or heading 6307 as “other made up [textile] articles”, dutiable at 5.3 or 7 percent ad valorem, respectively. Plaintiffs complaint is that that merchandise more appropriately landed under HTSUS…