Estee Lauder, Inc. v. United States

OPINION

MUSGRAVE, Senior Judge:

Plaintiff Estée Lauder, Inc. challenges U.S. Customs and Border Protection’s (“Customs”) classification of its “Blockbuster” cosmetic sets. Proper administrative protest procedure having been undertaken and all liquidated duties, taxes and fees having been paid, see 19 U.S.C. §§ 1514, 1515, jurisdiction is proper pursuant to 28 U.S.C. § 1581(a).

I. Facts

Plaintiff Estée Lauder is “well known for being a makeup, skin care and fragrance company”. 1 Estée Lauder chose the makeup colors in the set at issue herein so as to have an appealing assortment of makeup shades…